GST/HST Severed Letters - 2012-12

HST severed letters, 2012-12

Excise Interpretation

5 December 2012 Excise Interpretation 146713 - Deductibility of “Check-off Fees” to determine “FOB Value”

CRA Tags
SLPECA 2006 / Export Charge, Exemptions, Charge on refunds (10 - 18)

GST/HST Interpretation

14 December 2012 GST/HST Interpretation 126545 - Place of supply of services

CRA Tags
ETA 142(1)(g), ETA 142(2)(g), ETA 144.1, 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 : 15, SOR/2010-117 New Harmonized Value-added Tax System Regulations : 16

12 December 2012 GST/HST Interpretation 142112 - Place of supply of leasing services

CRA Tags
ETA 144.1, ETA 165(1), ETA 165(2), ETA Sch IX, Part IX, 3, SOR/2010-117 New Harmonized Value-added Tax System Regulations : 14

GST/HST Ruling

Archive

2023
2013
2012
2011
2010
2008
2007
2006
2005
2004
2003
2002
2001
2000
1999
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
1995
1994
1993
1992