GST/HST Severed Letters - 2008-07

HST severed letters, 2008-07

Excise Interpretation

25 July 2008 Excise Interpretation 106558 - [The Paper Burden Re Certain Excise and Income Tax Filings]

CRA Tags
ETA 68.01(2)

14 July 2008 Excise Interpretation 104312 - Federal Excise Tax on Fuel

CRA Tags
ETA 68.19(1), ETA 68.19(2), ETA 68.2(1)

GST/HST Interpretation

22 July 2008 GST/HST Interpretation 85850 - Supply of Guest Suites

CRA Tags
ETA 273, ETA Sch V, Part I, 13

22 July 2008 GST/HST Interpretation 100709 - Entitlement to Input Tax Credits With Respect to an Insurance Claim

CRA Tags
ETA 169

16 July 2008 GST/HST Interpretation 79282 - Tax Status of Supplies Provided Under Agreements Involving Automated Banking Machines (ABMs)

CRA Tags
ETA 123(1) financial service

10 July 2008 GST/HST Interpretation 84428 - XXXXX GST/HST Visitor Rebate on Short-term Accommodation

CRA Tags
ETA 123(1) debt security; ETA 123(1) financial instrument; ETA 123(1) financial service
Summary Under
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (d)
exempted sales of mortgages on fully-serviced basis
see also 21 December 2016 Ruling 157873 and 26 July 2007 Ruling 63048

9 July 2008 GST/HST Interpretation 79280 - Application of GST/HST to Instalment Payment Charges

CRA Tags
ETA 165

9 July 2008 GST/HST Interpretation 106032 - Application of GST/HST to Instalment Payment Charges

CRA Tags
ETA 165

4 July 2008 GST/HST Interpretation 106135 - Tax Paid in Error

CRA Tags
ETA 261(1), ETA 261(2)

GST/HST Ruling

29 July 2008 GST/HST Ruling 94077 - GST/HST Treatment of XXXXX Rewards Vouchers

CRA Tags
ETA 181

21 July 2008 GST/HST Ruling 105061 - Application of GST to Conference Registration Fees

CRA Tags
ETA 123(1) convention, ETA 189.2

17 July 2008 GST/HST Ruling 58162R - Application of the GST/HST to Fungicides

CRA Tags
ETA 165(1), ETA 165(2), ETA 169(1), ETA 212, ETA 215(1), ETA 215(3), ETA Sch VI, Part IV, 10, SOR/91-39 Sch 1(4)

14 July 2008 GST/HST Ruling 95954 - Sale of Vacant Land

CRA Tags
ETA Sch V, Part I, 9(2)(a)

10 July 2008 GST/HST Ruling 95769R - Tax Status of Postage Stamps and Memberships

CRA Tags
ETA 165(1), ETA 169, ETA 221, ETA 225.1, ETA Sch V, Part V.1

10 July 2008 GST/HST Ruling 103081 - Beverage Mixes and a Combination XXXXX Product

CRA Tags
ETA 165, ETA Sch VI, Part III, 1

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