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GST/HST Interpretation
26 September 2001 GST/HST Interpretation 31110 - Tax Status of Hemp Seed
Hulled hemp seed, hulled hemp seed fines, toasted & roasted hemp seed, cracked or sterilized hemp seed and hemp seed flour and protein powders are products that are an additive or an ingredient to be used in food for human consumption. 3. ...
GST/HST Interpretation
4 December 2002 GST/HST Interpretation 39435 - Construction Services for Real Property
4 December 2002 GST/HST Interpretation 39435- Construction Services for Real Property Unedited CRA Tags GST/HST Technical Information Bulletin B-039R, GST Administrative Policy — Application of GST to Indians Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5XXXXX XXXXX XXXXX XXXXXAttention: XXXXX Case Number: 39435December 4, 2002 Subject: GST/HST INTERPRETATION Construction Services for Real Property Dear XXXXX: Thank you for your facsimile transmission XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to construction services undertaken by one of your clients- a band-empowered entity- for the purpose of constructing a building on land (i.e. real property). ...
GST/HST Interpretation
23 September 2002 GST/HST Interpretation 31183 - Products Sold Over the Internet
Section 1 of Part I of Schedule IX to the Act defines the "place of negotiation" of a supply to be "... the location of the supplier's permanent establishment at which the individual principally involved in negotiating for the supplier the agreement for the supply ordinarily works... ...
GST/HST Interpretation
24 June 2002 GST/HST Interpretation 34703 - Application of the GST/HST to Subscriptions to Web Sites
Section 1 of Part I of Schedule IX to the Act defines the "place of negotiation" of a supply to be "... the location of the supplier's permanent establishment at which the individual principally involved in negotiating for the supplier the agreement for the supply ordinarily works... ...
GST/HST Interpretation
18 June 2003 GST/HST Interpretation 6510 - Supply of Printing
18 June 2003 GST/HST Interpretation 6510- Supply of Printing Unedited CRA Tags ETA 123(1) supply;GST/HST Policy Statement P-077R, Single and Multiple Supplies XXXXX June 18, 2003 Karen Chesterman Excise and GST/HST Rulings Directorate PSBs & Govts Division/Aboriginal Affairs Unit 320 Queen St., Place de Ville, Tower A, 14th Floor, Ottawa, ON K1A 0L5 6510 Subject: Supply of printing This is in further reference to your memorandum XXXXX Mr. ...
GST/HST Interpretation
27 May 2003 GST/HST Interpretation 30860 - Supplies Made Over the Internet
The "place of negotiation" is defined as "... the location of the supplier's permanent establishment at which the individual principally involved in negotiating for the supplier the agreement for the supply ordinarily works. ...
GST/HST Interpretation
29 April 2024 GST/HST Interpretation 245685 - Supply of short-term accommodation through an accommodation platform
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada. ...
GST/HST Interpretation
8 July 2016 GST/HST Interpretation 166499 - Commission revenue earned by automobile dealers
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada. ...
GST/HST Interpretation
3 April 2017 GST/HST Interpretation 164742 - Tax status of solicitor-client costs plus GST awarded by the Court
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada. ...
GST/HST Interpretation
24 February 2020 GST/HST Interpretation 181082a - Expense allowances of elected municipal officers and school board members.
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada. ...