GST/HST Severed Letters - 2009-03

HST severed letters, 2009-03

Excise Interpretation

13 March 2009 Excise Interpretation 111115 - New Tobacco Stamping Regime

CRA Tags
EA 2001 34, SOR/2003-288

12 March 2009 Excise Interpretation 111497 - New Tobacco Stamping Regime

CRA Tags
EA 2001 34, SOR/2003-288

3 March 2009 Excise Interpretation 106691 - Clarification of the Canada Revenue Agency Generation of Electricity Policy

CRA Tags
ETA 23(8)(c), ETA 68.01(1)(b)

Excise Ruling

31 March 2009 Excise Ruling 112968 - X7.1 Excise Taxes and Special Levies Memorandum

CRA Tags
ETA Part I

GST/HST Interpretation

31 March 2009 GST/HST Interpretation 113193 - Requirement for Direct Sellers to Apply to Use the Alternate Collection Method for GST/HST

CRA Tags
ETA 178.2, ETA 178.3, ETA 178.4

31 March 2009 GST/HST Interpretation 103800 - Lease of Long-term Care Facilities

CRA Tags
ETA 123(1) residential complex, ETA 136(2), ETA 191, ETA 195.1, ETA 206, ETA Sch. V, Part I, 5, ETA Sch. V, Part I, 6, ETA Sch. V, Part I, 6.1, ETA Sch. V, Part I, 6.11

27 March 2009 GST/HST Interpretation 106684 - ITC Re Completion Fee

CRA Tags
ETA 186(1), ETA 186(2)

25 March 2009 GST/HST Interpretation 108044 - Penalties Regarding the GST/HST Information Schedule for Financial Institutions

CRA Tags
ETA 123(1) Minister, ETA 123(1) prescribed, ETA 238, ETA 284, ETA 326

16 March 2009 GST/HST Interpretation 110027 - GST/HST Reporting by Nominee Corporations

CRA Tags
ETA 165, ETA 177(1.1)

13 March 2009 GST/HST Interpretation 112581 - Importation de verres de contact

CRA Tags
LTA Ann. VI, partie II, 9, LTA Ann. VII, 6

4 March 2009 GST/HST Interpretation 110513 - GST/HST Status of Imported Contact Lenses

CRA Tags
ETA 165, ETA 213, ETA Sch. VI, Part II, 9, ETA Sch. VII, 6

2 March 2009 GST/HST Interpretation 110023 - Transportation Services Provided to Indians and Indian Bands

CRA Tags
Indian Act

GST/HST Ruling

31 March 2009 GST/HST Ruling 103912 - Lease of Long-term Care Facilities

CRA Tags
ETA 123(1) residential complex, ETA 136(2), ETA 191, ETA 195.1, ETA 206, ETA 221(2), ETA 261, ETA Sch. V, Part I, 6, ETA Sch. V, Part I, 6.1, ETA Sch. V, Part I, 6.11

31 March 2009 GST/HST Ruling 105425 - Eligibility for Rebate Under the Foreign Convention and Tour Incentive Program

CRA Tags
ETA 123(1) foreign convention, ETA 252.4(1)

31 March 2009 GST/HST Ruling 109407 - Lease of XXXXX Long-term Care Facility

CRA Tags
ETA 123(1) residential complex, ETA 136(2), ETA 195.1, ETA 206, ETA Sch. V, Part I, ETA Sch. V, Part I, 6, ETA Sch. V, Part I, 6.1, ETA Sch. V, Part I, 6.11

31 March 2009 GST/HST Ruling 109408 - Lease of XXXXX Long-term Care Facility

CRA Tags
ETA 123(1) residential complex, ETA 136(2), ETA 195.1, ETA 206, ETA Sch. V, Part I, 6, ETA Sch. V, Part I, 6.1, ETA Sch. V, Part I, 6.11

31 March 2009 GST/HST Ruling 109409 - Lease of the XXXXX Long-term Care Facility

CRA Tags
ETA 123(1) charity, ETA 123(1) public service body, ETA 136(2), ETA 195.1, ETA 206, ETA Sch. V, Part I, 6, ETA Sch. V, Part I, 6.1, ETA Sch. V, Part I, 6.11

31 March 2009 GST/HST Ruling 109410 - Lease of the XXXXX Long-term Care Facility

CRA Tags
ETA 123(1) residential complex, ETA 136(2), ETA 195.1, ETA 206, ETA Sch. V, Part I, 6, ETA Sch. V, Part I, 6.1, ETA Sch. V, Part I, 6.11

16 March 2009 GST/HST Ruling 108089 - GST/HST Ruling on XXXXX Coupons

CRA Tags
ETA 181

12 March 2009 GST/HST Ruling 106745 - Services Provided by XXXXX

CRA Tags
ETA Sch. V, Part II, 2, ETA Sch. V, Part II, 5, ETA Sch. V, Part II, 7

10 March 2009 GST/HST Ruling 112478 - [Application of the GST/HST on the Supply of Bottled Beverages]

CRA Tags
ETA 165(3), ETA Sch. VI, Part III, 1

10 March 2009 GST/HST Ruling 101768 - Supplies Made by XXXXX to XXXXX

CRA Tags
ETA Sch. V, Part II, 10

4 March 2009 GST/HST Ruling 99409 - Testing Services Supplied XXXXX

CRA Tags
ETA 123(1) hospital authority, ETA 123(1) public institution, ETA 165(1), ETA 165(3), ETA Sch. V, Part VI, 2, ETA Sch. VI, Part V

4 March 2009 GST/HST Ruling 100154 - GST Status of XXXXX Gift Pack

CRA Tags
ETA 165(1)

3 March 2009 GST/HST Ruling 111575 - [Application of the GST/HST on Prepackaged Snack Foods]

CRA Tags
ETA 165, ETA Sch. VI, Part III, 1(o.3)

2 March 2009 GST/HST Ruling 109411 - Lease of Long-term Care Facilities

CRA Tags
ETA 123(1) residential complex, ETA 136(2), ETA 191, ETA 195.1, ETA 206, ETA 221(2), ETA 261, ETA Sch. V, Part I, 6, ETA Sch. V, Part I, 6.1, ETA Sch. V, Part I, 6.11

2 March 2009 GST/HST Ruling 111589 - [Application of the GST/HST to Prepackaged Fresh Salad]

CRA Tags
ETA 165, ETA Sch. VI, Part III, 1(o.3)

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