GST/HST Severed Letters - 2013-07

HST severed letters, 2013-07

Excise Interpretation

10 July 2013 Excise Interpretation 154095 - Application [of the Air Travellers Security Charge Act] ATSCA to the collection of ATSC

CRA Tags
Air Travellers Security Charge Act: 14(3)

GST/HST Interpretation

30 July 2013 GST/HST Interpretation 154152 - Whether courses offered are exempt educational services

CRA Tags
ETA Sch V, Part III, 1

30 July 2013 GST/HST Interpretation 145607 - Tax status of [...] first aid training and materials

CRA Tags
ETA 123, ETA 165, ETA Sch V, Part III

26 July 2013 GST/HST Interpretation 149707 - Goods and Services Tax (GST)/Harmonized Sales Tax (HST) new housing rebate filed in name of the beneficial owner of a trust

CRA Tags
ETA 254

22 July 2013 GST/HST Interpretation 145125 - Condominium units and the exclusions to the definition of residential complex

CRA Tags
ETA 123(1)
Summary Under
Tax Topics - General Concepts - Ownership
is real property partnership property?
Summary Under
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Residential Complex
hotel status evaluated on a unit by unit basis

15 July 2013 GST/HST Interpretation 153618 - Provincial transitional new housing rebates and the degree of completion of the construction or substantial renovation of a residential complex

CRA Tags
ETA 256.21(1), SOR/2010-151 New Harmonized Value-added Tax System Regulations No. 2 : 57

12 July 2013 GST/HST Interpretation 152393 - Application of section 273 to joint ventures

CRA Tags
ETA 273

8 July 2013 GST/HST Interpretation 145134 - 181.1 Manufacturers' Rebates and 232 Credit and Debit Notes

CRA Tags
ETA 181.1, ETA 232

4 July 2013 GST/HST Interpretation 144290 - [...] the availability of a [...] [GST/HST] new housing rebate

CRA Tags
ETA 123(1), ETA 191(1), ETA 254(2), ETA 256

3 July 2013 GST/HST Interpretation 146888 - [...] [administration of second-language tests] [whether a vocational school]

CRA Tags
ETA 123(1), ETA 165, ETA 169(1), ETA 221(1), ETA 225(1), ETA 228(1), ETA Sch V, Part III, 1, ETA Sch V, Part III, 11, ETA Sch V, Part III, 8

2 July 2013 GST/HST Interpretation 151782 - Application of the GST to supplies of accommodation made in British Columbia

CRA Tags
ETA 123(1), ETA 154(2), SOR/91-34 Taxes, Duties and Fees (GST) Regulations, SOR/2010-152 Regulations Amending Various GST/HST Regulations

GST/HST Ruling

26 July 2013 GST/HST Ruling 96569 - GST/HST Treatment of the sale of condominiums for subsequent use in a rental pool arrangement

CRA Tags
ETA 123(1), ETA 141, ETA 141.01(5), ETA 165(1), ETA 165(2), ETA 169(1), ETA 196(1), ETA 208(1), ETA 221(1), ETA 221(2)

24 July 2013 GST/HST Ruling 109069 - Tax status of a supply of dance instruction

CRA Tags
ETA 123(1), ETA 148, ETA 165, ETA 168, ETA Sch V, Part III, 1, ETA Sch V, Part III 8

19 July 2013 GST/HST Ruling 147778 - AND INTERPRETATION - Children's [...][sport] programs

CRA Tags
ETA Sch V, Part VI, 12

15 July 2013 GST/HST Ruling 154604 - Sale of bare land

CRA Tags
ETA 123, ETA 221(2), ETA Sch V, Part I, 9

9 July 2013 GST/HST Ruling 150805 - GST/HST status of the importation of a crop spraying aircraft

CRA Tags
ETA 212, ETA Sch VI, Part IV, 10, SOR/91-39 Agriculture and Fishing Property (GST) Regulations: 1(1)(g)(vii)

2 July 2013 GST/HST Ruling 132595R - GST/HST status of the importation of a crop spraying aircraft

CRA Tags
ETA 212, ETA 212.1, ETA 213, ETA Schedule VI - Zero-rated Supplies (Part I-Part X): Part IV Sec. 10, SOR/91-39 Agriculture and Fishing Property (GST) Regulations: 1(1)(g)(vii)

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