GST/HST Severed Letters - 2013-05

HST severed letters, 2013-05

Excise Interpretation

17 May 2013 Excise Interpretation 148970 - Application of Excise Tax to Kerosene

CRA Tags
ETA Introduction (1-2)

1 May 2013 Excise Interpretation 152391 - Spirits Licensees

CRA Tags
EA2001 14(1)(a), EA2001 100, EA2001 71, EA2001 97(2)(b), EA2001 98, EA2001 99(2)(a)

Excise Ruling

29 May 2013 Excise Ruling 153132 - Application of Excise Tax to [...] Fuel

CRA Tags
ETA Part III, 23(1), ETA Part III, 23(2), ETA Sch I, 9(a), ETA 2(1)

GST/HST Ruling

31 May 2013 GST/HST Ruling 148808 - FCTIP - Tour Package Eligibility

CRA Tags
ETA 123(1), ETA 163(3), ETA 252.1, ETA 252.2

13 May 2013 GST/HST Ruling 146639 - Application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the sale of a lot (the Lot)

CRA Tags
ETA 123(1), ETA 168(5), ETA 190(1), ETA 190(2), ETA Sch V, Part I, 2, ETA Sch V, Part VI, 25

2 May 2013 GST/HST Ruling 153091 - [...][TourCo] - Requirement to be Registered

CRA Tags
ETA 240(1)

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