GST/HST Severed Letters - 2012-05

HST severed letters, 2012-05

GST/HST Interpretation

26 April 2012 GST/HST Interpretation . : 143891 - Valeur de l’importation temporaire d’un aéronef loué

CRA Tags
LTA 215(2); DORS/91-30 Règlement sur la valeur des importations (TPS): 14

GST/HST Ruling

29 May 2012 GST/HST Ruling 135930 - Supply of […] [ABC] Services

CRA Tags
ETA Sch VI, Part V, 9

15 May 2012 GST/HST Ruling 142436 - Implementation of Cost Sharing Arrangement

CRA Tags
ETA 123(1), ETA 165(1)
Summary Under
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Service - Paragraph (c)
employees with one source-deduction account with parent treated as jointly-employed for GST purposes
Summary Under
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply
employees with one source-deduction account with parent treated as jointly-employed for GST purposes
Summary Under
Tax Topics - General Concepts - Agency
parent bearing payroll and source deductions for itself and subs

14 May 2012 GST/HST Ruling 139755 - Supplies of […][ABC Juice]- Revocation of Ruling #[…]

CRA Tags
ETA 259.1, SOR/2001-65 Deduction for Provincial Rebate (GST/HST) Regulations s. 234(3)

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