GST/HST Severed Letters - 2007-03

HST severed letters, 2007-03

Excise Interpretation

15 March 2007 Excise Interpretation 86372 - Contract Brewing under the Proposed Reduced Rates of Duty

CRA Tags
ETA 23.4(1); ETA 23.4(2); ETA 55(3); ETA 64(1)

GST/HST Interpretation

30 March 2007 GST/HST Interpretation 81675 - Sections 6, 7 and 8 of Part III of Schedule V

CRA Tags
ETA 141.01(5); ETA 169(1); ETA 123(1) commercial activity

26 March 2007 GST/HST Interpretation 64509 - The application of GST/HST to vehicle leases

CRA Tags
ETA 123(1) exempt supply; ETA 123(1) membership; ETA 123(1) non-profit organization; ETA 123(1) public sector body; ETA 123(1) public service body; ETA 123(1) registrant; ETA 123(1) taxable supply; ETA 123(1) zero-rated supply; ETA 144.1; ETA 165; ETA 221(1); ETA 225(1); ETA Sch V, Part VI, 1 public sector body; ETA Sch V, Part VI, 10; ETA Sch V, Part VI, 17; ETA Sch V, Part VI, 18; ETA Sch V, Part VI, 18.1; ETA Sch IX, Part III, 2(d); ITA 248(1) registered charity

21 March 2007 GST/HST Interpretation 81870 - XXXXX

CRA Tags
ETA 155; ETA 169

19 March 2007 GST/HST Interpretation 81842 - Definition of "Practitioner" in Part II of Schedule V to the Excise Tax Act

CRA Tags
IA 87

8 March 2007 GST/HST Interpretation 86030 - Lease agreement entered into prior to March 10, 2004

CRA Tags
ETA 123(1) recipient; ETA 165(1); ETA 221(1)

6 March 2007 GST/HST Interpretation 85838 - GST Ruling on "incoming collect" freight

CRA Tags
ETA Sch V, Part VI, 25

6 March 2007 GST/HST Interpretation 86580 - XXXXX concerning an out-of-court settlement

CRA Tags
ETA Sch VI, Part III; ETA Sch VI, Part IV; ETA Sch VII, 6

GST/HST Ruling

30 March 2007 GST/HST Ruling 54331 - Tax status of XXXXX

CRA Tags
ETA 256.2(3)(a)(ii); ETA Sch V, Part I, 6

30 March 2007 GST/HST Ruling 59629 - New Residential Rental Property Rebate

CRA Tags
ETA Sch V, Part I, 6.2; ETA Sch V, Part I, 13; ETA Sch V, Part II, 1; ETA Sch V, Part II, 6; ETA Sch V, Part II, 13

21 March 2007 GST/HST Ruling 83621 - Application of GST/HST to XXXXX

CRA Tags
ETA Sch V, Part VI, 20(c)

21 March 2007 GST/HST Ruling 77999 - Sale of Real Property XXXXX

CRA Tags
ETA Sch V, Part II, 1; ETA Sch V, Part II, 7; ETA Sch V, Part II, 7.1

21 March 2007 GST/HST Ruling 84490 - XXXXX

CRA Tags
ETA 221(1); ETA Sch VI, Part VII, 1(2); ETA Sch VI, Part VII, 11

13 March 2007 GST/HST Ruling 87992 - Importations of Vitamin B12 XXXXX and Vitamin B12 XXXXX

CRA Tags
ETA 165; ETA Sch VI, Part III, 1(d), ETA Sch VI, Part III, 1(n)

6 March 2007 GST/HST Ruling 77041 - Tax status of memberships

CRA Tags
ETA 148(1); ETA 169(1); ETA 171(1); ETA 221(1); ETA 272.1; ETA Sch V, Part I, 9

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