GST/HST Severed Letters - 2011-07

HST severed letters, 2011-07

Excise Interpretation

27 July 2011 Excise Interpretation 135261 - Excise Tax Status - Kerosene and Jet B Aviation Turbine Fuel

CRA Tags
ETA Part III, 23(1)(6-8)

7 July 2011 Excise Interpretation 134794 - Excise Tax Status -Aviation Fuel

CRA Tags
ETA Part III, 23(1)(6-8)

GST/HST Interpretation

29 July 2011 GST/HST Interpretation 82567 - Application of the GST/HST to implementation services and transaction services

CRA Tags
ETA 123(1) financial service, ETA Sch V, Part VII, 1

28 July 2011 GST/HST Interpretation 109863 - Importation of goods

CRA Tags
ETA Sch VII, 8

25 July 2011 GST/HST Interpretation 97182 - Refunds and carryovers of balances in a meal plan account

CRA Tags
ETA Sch V, Part III, 13

20 July 2011 GST/HST Interpretation 116287 - Application of GST/HST to Services Provided by Physicians

CRA Tags
ETA Sch V, Part II, 5

19 July 2011 GST/HST Interpretation 136624 - Ontario Point-of-Sale Rebate on Prepared Food and Beverages

CRA Tags
SOR/2001-65 Deduction for Provincial Rebate (GST/HST) Regulations [s. 234(3)]

19 July 2011 GST/HST Interpretation 79965 - GST/HST treatment of site leases in trailer park

CRA Tags
ETA Sch V, Part I, 7(a)(i)

19 July 2011 GST/HST Interpretation 111922 - Third party administrative services

CRA Tags
ETA 123(1), ETA Sch V, Part VII, 1

11 July 2011 GST/HST Interpretation 122138 - Admissibilité du [...] [le Centre] au remboursement de 83% à titre d'exploitant d'établissement

CRA Tags
ETA 259

6 July 2011 GST/HST Interpretation 124097 - Place of Supply Rules and ITC Eligibility

CRA Tags
ETA 123, ETA 142(1), ETA 144.1, ETA Sch IX, Part IX, 3, SOR/2010-117 New Harmonized Value-added Tax System Regulations: 13

6 July 2011 GST/HST Interpretation 131657 - Renovations to [...] [a residential complex]

CRA Tags
ETA 123(1), ETA 165

6 July 2011 GST/HST Interpretation 132886 - Election to share pension entity rebate

CRA Tags
ETA 261.01

GST/HST Ruling

29 July 2011 GST/HST Ruling 130199 - Redemption of a voucher for a spa service

CRA Tags
ETA 181.2

29 July 2011 GST/HST Ruling 95868 - [...] loyalty program [for credit card holders]

CRA Tags
ETA 123(1), ETA 149, ETA 165

29 July 2011 GST/HST Ruling 122272[r] - Agreement of purchase and sale for new housing

CRA Tags
ETA 123(1), ETA 165(1), ETA 254

19 July 2011 GST/HST Ruling 125864 - Application of GST/HST to Profit Share Payments

CRA Tags
ETA 123(1)(definition of financial service)

19 July 2011 GST/HST Ruling 127619 - Supply of a service of marketing on-line vouchers

CRA Tags
ETA 181.2

14 July 2011 GST/HST Ruling 132388 - Application of GST/HST to supplies made by mortgage brokers and mortgage agents

CRA Tags
ETA 123(1)(definition of financial service)

6 July 2011 GST/HST Ruling 131274 - Supply of books by way of rental and the point-of-sale rebate for printed books

CRA Tags
ETA 259.1

6 July 2011 GST/HST Ruling 101290 - [...] [GST/HST Treatment of Recreational Vehicle Sites]

CRA Tags
ETA 123(1), ETA 190(4), ETA Sch V, Part I, 6, ETA Sch V, Part I, 6.1, ETA Sch V, Part I, 6.11, ETA Sch V, Part I, 7

5 July 2011 GST/HST Ruling 126711 - Application of HST to products for sale in high school cafeteria

CRA Tags
ETA Sch V, Part III, 12

5 July 2011 GST/HST Ruling 125648 - Application of GST/HST to [...] [training] services

CRA Tags
ETA Sch V, Part II, 14, ETA Sch V, Part II, 7.2, ETA Sch V, Part IV, 1, ETA Sch V, Part IV, 3

4 July 2011 GST/HST Ruling 135239 - Tax status of sodium tripolyphosphate, citric acid and sodium citrate

CRA Tags
ETA Sch VI, Part III, 1

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