ETA 142(1), ETA 144.1, ETA Sch IX, Part II, 1, ETA Sch IX, Part IX, 3, SOR/2010-117 New Harmonized Value-added Tax System Regulations: 13, SOR/2010-117 New Harmonized Value-added Tax System Regulations: 28, SOR/2010-117 New Harmonized Value-added Tax System Regulations: 8(b)

18 April 2011 GST/HST Interpretation 127265 - GST/HST on Painting of Parts

CRA Tags

SOR/2010-117 New Harmonized Value-added Tax System Regulations: 15, SOR/2010-117 New Harmonized Value-added Tax System Regulations: 29

18 April 2011 GST/HST Interpretation 127267 - GST/HST on Painting of Parts

CRA Tags

SOR/2010-117 New Harmonized Value-added Tax System Regulations: 15, SOR/2010-117 New Harmonized Value-added Tax System Regulations: 29

18 April 2011 GST/HST Interpretation 129630 - Application of GST to transfer of farmland in respect of divorce settlement

CRA Tags

ETA 221(2), ETA 228(4), ETA 228(6), ETA 240(3), ETA Sch V, Part I, 9(2)(a), ETA Sch V, Part I, 9(2)(b)(ii)

12 April 2011 GST/HST Interpretation 130645 - PROPOSED LAW/REGULATION ; Request to change the reporting period of a financial institution

CRA Tags

ETA 248(1), ETA 249(1)

4 April 2011 GST/HST Ruling 129276 - Whether supply of energy included in rent is subject to recapture of input tax credits

CRA Tags

ETA 165(1)

4 April 2011 GST/HST Ruling 87088 - Annual lease of trailer park site

CRA Tags

ETA 261, ETA Sch V, Part 1, 7(a)

4 April 2011 GST/HST Ruling 122697 - Annual lease of trailer park site

CRA Tags

ETA 261, ETA Sch V, Part 1, 7(a)

Archive

2024

June	18
May	9
April	7
February	5
January	31

2023

December	25
November	3
October	6
September	4
August	4
July	2
June	4
May	5
April	2
March	3
February	11
January	2

2022

December	6
November	6
October	5
September	3
August	2
July	2
June	5
April	15
March	11
February	6
January	8

2021

November	2
October	10
September	3
August	9
July	2
June	4
May	4
April	4
March	3
February	5
January	4

2020

December	4
November	4
October	2
September	2
August	5
July	2
June	1
March	2
February	1
January	1

2019

December	4
November	2
October	2
September	2
August	9
July	2
June	3
May	11
April	5
March	5
February	13
January	9

2018

December	6
November	1
September	4
August	6
July	3
June	7
May	6
April	5
March	11
February	5
January	8

2017

December	9
November	2
October	5
September	8
August	5
July	5
June	6
May	4
April	5
March	6
February	4
January	7

2016

December	4
November	4
October	7
September	2
August	7
July	7
June	6
May	4
April	2
March	7
February	3
January	3

2015

December	3
November	2
October	7
September	6
August	8
July	11
June	4
May	3
April	2
March	3
February	1
January	9

2014

December	4
November	3
October	2
September	8
August	8
July	12
June	10
May	7
April	4
March	10
February	12
January	7

2013

December	5
November	4
October	6
September	2
August	12
July	17
June	24
May	6
April	11
March	12
February	4
January	10

2012

December	9
November	15
October	20
September	10
August	12
July	14
June	13
May	4
March	12
February	10
January	5

2011

December	10
November	11
October	17
September	14
August	23
July	24
June	17
May	19
April	28
March	20
February	9
January	14

2010

December	13
November	15
October	9
September	7
August	13
July	23
June	10
May	7
April	15
March	16
February	9
January	10

2009

December	12
November	6
October	3
September	3
August	4
July	16
June	6
May	5
April	9
March	27
February	14
January	14

2008

December	18
November	18
October	11
September	9
August	13
July	15
June	10
May	11
April	6
March	17
February	15
January	13

2007

December	22
November	15
October	11
September	6
August	9
July	30
June	11
May	22
April	15
March	15
February	15
January	13

2006

December	10
November	11
October	13
September	41
August	16
July	10
June	24
May	14
April	19
March	21
February	22
January	27

2005

December	10
November	9
October	19
September	11
August	12
July	12
June	17
May	7
April	17
March	17
February	14
January	18

2004

December	18
November	12
October	13
September	22
August	26
July	23
June	23
May	15
April	15
March	26
February	9
January	10

2003

December	20
November	10
October	20
September	12
August	21
July	36
June	28
May	26
April	17
March	48
February	24
January	30

2002

December	36
November	19
October	21
September	19
August	30
July	27
June	23
May	20
April	6
March	21
February	10
January	24

2001

December	10
November	10
October	17
September	11
August	14
July	14
June	9
May	1
April	6
March	49
February	20
January	13

2000

December	11
November	13
October	28
September	25
August	23
July	42
June	31
May	21
April	22
March	53
February	17
January	30

1999

December	37
November	13
October	6
September	23
August	15
July	10
June	29
May	27
April	15
March	26
February	25
January	20

1998

December	46
November	35
October	45
September	54
August	38
July	44
June	30
May	32
April	28
March	34
February	16

1997

November	23
October	22
September	18
August	12
July	27
June	17
May	22
April	24
March	8
February	28
January	18

1996

December	16
November	15
October	17
September	9
August	32
July	9
June	19
May	25
April	19
March	46
February	25
January	31

1995

December	14
November	27
October	19
September	14
August	24
July	25
June	25
May	24
April	11
March	28
February	35
January	22

1994

December	4
November	10
October	10
September	18
August	36
July	15
June	9
May	10
April	9
March	10
February	15
January	2

1993

November	1
January	1

1992

November	1
March	1
February	1

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GST/HST Severed Letters - 2011-04

HST severed letters, 2011-04

Excise Interpretation

11 April 2011 Excise Interpretation 133714 - Sale of Kerosene for use in the Well Fracturing Process

1 April 2011 Excise Interpretation 133413 - Supply of Bulk Refined Fuel Products to [...] [Customer X]

GST/HST Interpretation

27 April 2011 GST/HST Interpretation 121733 - Application of the GST/HST to importation of commercial and casual goods.

19 April 2011 GST/HST Interpretation 127269 - GST/HST on Heat Treatment of Parts

19 April 2011 GST/HST Interpretation 112537 - Application of GST/HST to the purchase and sale of cellular telephones

18 April 2011 GST/HST Interpretation 123466 - Application of the GST/HST to supplies made by the [...] [Association]

18 April 2011 GST/HST Interpretation 127265 - GST/HST on Painting of Parts

18 April 2011 GST/HST Interpretation 127267 - GST/HST on Painting of Parts

18 April 2011 GST/HST Interpretation 129630 - Application of GST to transfer of farmland in respect of divorce settlement

12 April 2011 GST/HST Interpretation 130645 - PROPOSED LAW/REGULATION ; Request to change the reporting period of a financial institution

11 April 2011 GST/HST Interpretation 107248r - Direct sellers and host gifts

8 April 2011 GST/HST Interpretation 128983 - Request to change the reporting period of a financial institution

4 April 2011 GST/HST Interpretation 113955 - Reconfiguration of Parcels of Real Property

4 April 2011 GST/HST Interpretation 92799 - GST/HST treatment of sale of shares and associated rights to use land

GST/HST Ruling

27 April 2011 GST/HST Ruling 134683 - Valeur de l'importation temporaire d'un aéronef loué

27 April 2011 GST/HST Ruling 134684 - Valeur de l'importation temporaire d'un aéronef loué

21 April 2011 GST/HST Ruling 134459 - Value of temporary importation of leased aircraft

19 April 2011 GST/HST Ruling 127035 - Eligibility for a Point-of-Sale (POS) Rebate - Books

19 April 2011 GST/HST Ruling 81072 - GST/HST treatment of trailer park site rental

19 April 2011 GST/HST Ruling 81203 - GST/HST treatment of trailer park site rental

18 April 2011 GST/HST Ruling 133041 - Temporary Importation - Racing [...] Equipment

13 April 2011 GST/HST Ruling 121861 - Medical foods

11 April 2011 GST/HST Ruling 133908 - Tax Status of [...] Crackers

8 April 2011 GST/HST Ruling 129078 - Tax status of gravel from Mining Property

4 April 2011 GST/HST Ruling 125523 - Maternity/obstetrical pads

4 April 2011 GST/HST Ruling 129276 - Whether supply of energy included in rent is subject to recapture of input tax credits

4 April 2011 GST/HST Ruling 87088 - Annual lease of trailer park site

4 April 2011 GST/HST Ruling 122697 - Annual lease of trailer park site

Archive