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GST/HST Ruling
23 September 2010 GST/HST Ruling 124920 - Section 2 of Part V of Schedule VI
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ...
GST/HST Ruling
30 July 2010 GST/HST Ruling 126073 - [Application of the GST/HST to Feminine Hygiene Products]
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ...
GST/HST Interpretation
23 July 2010 GST/HST Interpretation 78828 - Application of GST/HST to Condominium Fee
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ...
GST/HST Interpretation
22 June 2010 GST/HST Interpretation 97525 - Gift Certificates
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ...
GST/HST Interpretation
10 August 1995 GST/HST Interpretation 11640-4[4] - Application of GST to the Supply of Natural Gas to Non-resident Gas Distribution Company
As stated by XXXXX "... the storage services are mandated by sound business practice and are undertaken to reduce the transportation costs that XXXXX would otherwise incur if the storage services were not available and to maximize the efficient use of Canadian pipeline transportation capacity. ...
GST/HST Interpretation
31 October 1994 GST/HST Interpretation 11720-1 - Application of the GST to Financing Assistance Programs
.: Mitch Bloom Application Team ...
GST/HST Interpretation
10 July 1994 GST/HST Interpretation 11685-1[1] - Tax Treatment of Residential Condominium Units
10 July 1994 GST/HST Interpretation 11685-1[1]- Tax Treatment of Residential Condominium Units 11685-1, 11695-7-2, 11950-2 XXXXX XXXXX Thank you for the E-Mail message dated April 8, 1994, concerning the tax treatment of residential condominium units (the "units") which were leased to individuals as their place of residence prior to being sold. ...
GST/HST Interpretation
16 February 1994 GST/HST Interpretation 11585-13[2] - Limited Partnerships and Entitlement to Input Tax Credits
"; (d) the definition of "business" in subsection 123(1) includes "... an undertaking of any kind whatever... ...
GST/HST Interpretation
17 May 1995 GST/HST Interpretation 11645-3-4[2] - Registered Non-Resident Importers (NRI)
17 May 1995 GST/HST Interpretation 11645-3-4[2]- Registered Non-Resident Importers (NRI) Unedited CRA Tags ETA 142(1), 165(1), 169(1), 212, 232 11645-3-4 Ss. 142(1),165(1), 169(1), 212, 232 XXXXX Attention: XXXXX May 17, 1995 Dear XXXXX This letter is in reply to your facsimile transmission of April 24, 1995, sent to Susan Mailer of the GST Imports Unit, concerning the above-noted subject. ...
GST/HST Interpretation
22 August 1995 GST/HST Interpretation 11995-4[2] - Application of the GST to Freight Transportation Services
22 August 1995 GST/HST Interpretation 11995-4[2]- Application of the GST to Freight Transportation Services Unedited CRA Tags ETA Sch VI, Part VII, 1(1) File: 11995-4 Doc: 1177 XXXXX August 22, 1995 Dear XXXXX I refer to your facsimile letter dated August 11, 1994, requesting clarification of the application of the Goods and Services Tax (GST) to three issues involving freight transportation services. ...