GST/HST Severed Letters - 2013-06

HST severed letters, 2013-06

Excise Interpretation

25 June 2013 Excise Interpretation 153890 - Excise Tax on Gasoline - Spillage Loss

CRA Tags
ETA Part III, 23(1), ETA Part III, 23(4), ETA Sch I, 9(a)

12 June 2013 Excise Interpretation 150564 - Stamping and Marking Requirements to Import Tobacco Twists to Clients in Canada

CRA Tags
EA2001 Schedules/1 - Rates Of Duty On Tobacco Products (42): 3(b), EA2001/Part 3 - Tobacco (25-58): 25.1(1), EA2001 SOR/2003-288 Stamping and Marking of Tobacco Products Regulations: 2, EA2001 SOR/2003-288 Stamping and Marking of Tobacco Products Regulations: 3.3

7 June 2013 Excise Interpretation 149897 - [Excise tax on importation of biodiesel]

CRA Tags
ETA Introduction (1-2)

Excise Ruling

24 June 2013 Excise Ruling 151973 - [Sales of denatured alcohol]

CRA Tags
ETA Introduction (1-2)

GST/HST Interpretation

27 June 2013 GST/HST Interpretation 146556 - Is the baling of cardboard a manufacturing activity?

CRA Tags
SOR/2010-151 New Harmonized Value-added Tax System Regulations No. 2 : 26, SOR/2010-151 New Harmonized Value-added Tax System Regulations No. 2 : 31(8)

26 June 2013 GST/HST Interpretation 144410 - Application of Section 272.1 to a General Partner

CRA Tags
ETA 272.1(1), ETA 272.1(2), ETA 272.1(3)

19 June 2013 GST/HST Interpretation 147147 - Obligation of recipient to pay GST/HST on a taxable supply

CRA Tags
ETA 123(1), Indian Act

19 June 2013 GST/HST Interpretation 141153 - Whether a music workshop is an exempt supply

CRA Tags
ETA Sch V, Part III, 9(a)

18 June 2013 GST/HST Interpretation 132114 - Public service body rebate

CRA Tags
ETA 132.1(3), ETA 259, SOR/91-37 Public Service Body Rebate (GST) Regulations, SOR/2010-151 New Harmonized Value-added Tax System Regulations No. 2 : 2

13 June 2013 GST/HST Interpretation 109782 - Application of the GST/HST to a promotional contest

CRA Tags
ETA 123(1), ETA 188(1)

6 June 2013 GST/HST Interpretation 132562 - A Supply of Real Property Made by Way of Lease on a Reserve pursuant to provisions of the Indian Act

CRA Tags
ETA 123(1), ETA 221(1), ETA 222(1), ETA 225(1), ETA 228(2), ETA 232(1), ETA Sch V, Part VI, 25, Indian Act: 39, Indian Act: 58, First Nation Goods and Services Tax Act: 4(10)

5 June 2013 GST/HST Interpretation 152937 - Application of the HST to a temporary importation of a boat

CRA Tags
ETA 215(2); SOR/91-30 Value of Imported Goods (GST) Regulations: 14

5 June 2013 GST/HST Interpretation 117059 - [...][Whether room upgrades form part of a tour package]

CRA Tags
ETA 123(1), ETA 165, ETA 163, ETA 252.1

GST/HST Ruling

28 June 2013 GST/HST Ruling 148701 - FCTIP - Tour Package Eligibility

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

21 June 2013 GST/HST Ruling 139590 - Supply of [...] [Clothing specially designed for use by an Individual with a Disability] [-] [the Products]

CRA Tags
ETA Sch VI, Part II, 23, ETA Sch VI, Part II, 36

20 June 2013 GST/HST Ruling 150927 - Application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to trailer park site rental fees

CRA Tags
ETA 123(1), ETA 232, ETA 261, ETA Sch V, Part 1, 7(a)

18 June 2013 GST/HST Ruling 129738 - Public service body rebate

CRA Tags
ETA 123(1), ETA 259, ETA Sch V, Part V.1

14 June 2013 GST/HST Ruling 145689 - Tax Status of [...] [the Product]

CRA Tags
ETA Sch VI, Part III, 1(f)

13 June 2013 GST/HST Ruling 147264 - Application of the GST/HST to [...] Bars

CRA Tags
ETA Sch VI, Part III, 1(h), ETA Sch VI, Part III, 1(i), ETA Sch VI, Part III, 1(m)

13 June 2013 GST/HST Ruling 145577 - Application of GST/HST to [...] [ACo] Snack Crackers

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

12 June 2013 GST/HST Ruling 148354 - FCTIP - Tour Package Eligibility

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

12 June 2013 GST/HST Ruling 142072 - /INTERPRETATION - Application of the GST/HST to supplies made by [...][the Corporation]

CRA Tags
ETA Sch V, Part VI, 10, ETA Sch V, Part VI, 12, ETA Sch V, Part VI, 17, ETA Sch V, Part VI, 6

11 June 2013 GST/HST Ruling 144979 - Tax status of [...] Snack Crackers

CRA Tags
ETA 165, ETA Sch VI, Part III, 1, ETA Sch Vi, Part III, 1(f)

10 June 2013 GST/HST Ruling 153151 - FCTIP-Tour Package Eligibility

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

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