GST/HST Severed Letters - 2012-10

HST severed letters, 2012-10

Excise Interpretation

24 October 2012 Excise Interpretation 140498 - Eligibility of […] [Product X] for Excise Tax Refund

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

23 October 2012 Excise Interpretation 146716 - Chargeable Emplanements for […] [an aircraft]

CRA Tags
Air Travellers Security Charge Act: 2

11 October 2012 Excise Interpretation 144394 - Application of Part I (Insurance Premiums Other Than Marine) of the Excise Tax Act

CRA Tags
ETA Part I, 4(1), ETA Part 1, 4(4)

12 September 2012 Excise Interpretation 145153 - Insurance Net Premiums - Credit/Bonus from Insurance Provider

CRA Tags
ETA Part I, 3, ETA Part 1, 4(1)

GST/HST Interpretation

24 October 2012 GST/HST Interpretation 106435 - – Tuition Fees

CRA Tags
ETA 138, ETA Sch V, Part III, 16, ETA Sch V, Part III, 6, ETA Sch V, Part III, 7, ETA Sch V, Part III, 7.1, ETA Sch V, Part III, 8, ETA Sch V, Part VI, 2, ETA Sch V, Part VI, 6

10 October 2012 GST/HST Interpretation 137068 - Relief of the GST/HST available to Indian bands and trusts involved in land development off a reserve

CRA Tags
ETA 123(1), Indian Act: 87

9 October 2012 GST/HST Interpretation 147162 - – Importation of Aircraft

CRA Tags
ETA 212, ETA 212.1, ETA Sch VII, 1, SOR/91-31 Non-Taxable Imported Goods (GST) Regulations: 3(i)(i)

9 October 2012 GST/HST Interpretation 101761-2 - […][Student meal plans]

CRA Tags
ETA 133, ETA Sch V, Part III, 13

18 September 2012 GST/HST Interpretation 135772 - Eligibility for input tax credits on the acquisition of real property and construction services

CRA Tags
ETA 123(1), ETA 155(1), ETA 169(1), ETA 211, ETA 259(4), ETA Sch V, Part VI, 25

17 September 2012 GST/HST Interpretation 145341 - Supplies under TIB B-32 and deemed supplies under section 172.1

CRA Tags
ETA 172.1, ETA 232.01

GST/HST Ruling

24 October 2012 GST/HST Ruling 62749 - HST and Cost-of-Repair Estimates

CRA Tags
ETA 123(1)(j.1), ETA 123(1)(r), ETA 123(1)(t), ETA Sch V, Part VII, 1

24 October 2012 GST/HST Ruling 77081 - Application of GST/HST to cost-of-repairs estimate

CRA Tags
ETA 123(1)(j.1), ETA 123(1)(r), ETA 123(1)(t)

24 October 2012 GST/HST Ruling 84165 - Application of GST/HST to an appraisal/inspection fee

CRA Tags
ETA 123(1)(j.1), ETA 123(1)(r), ETA 123(1)(t)

24 October 2012 GST/HST Ruling 94993 - The application of GST/HST to real estate valuations

CRA Tags
ETA 123(1)(j.1), ETA 123(1)(r), ETA 123(1)(t)

24 October 2012 GST/HST Ruling 134234 - The application of GST/HST to cost-of-repair estimates

CRA Tags
ETA 123(1)(j.1), ETA 123(1)(r), ETA 123(1)(t)

22 October 2012 GST/HST Ruling 141120 - ITC entitlement on the value of a discount coupon

CRA Tags
ETA 181

10 October 2012 GST/HST Ruling 147921 - Value of temporary importation of leased bus

CRA Tags
SOR/91-30 Value of Imported Goods (GST) Regulations: 14

18 September 2012 GST/HST Ruling 140659R - […][Supply of a Park Model Trailer]

CRA Tags
ETA 123(1)("residential complex")("residential trailer”), ETA Sch V, Part I, 5.1, ETA Sch V, Part I, 7(a)

13 September 2012 GST/HST Ruling 140122 - Application of the Point-of-Sale Printed Book Rebate to Supplies of Knitting Publications

CRA Tags
ETA 165(1), ETA 165(2), ETA 259.1(1)

31 August 2012 GST/HST Ruling 143522r - Supply of Bottled Juice

CRA Tags
ETA 165(1), ETA 165(2), ETA Sch VI, Part III, 1(n)

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