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Venne Director Tax Policy- Special Sectors GST Rulings & Interpretation ...

4 January 1995 GST/HST Interpretation 12005-5- Paragraph 3(c) of Part VII of Schedule VI Unedited CRA Tags ETA Sch VI, Part VII, 3(c)  XXXXX  XXXXX                                                                         January 4, 1995 I refer to your electronic mail transmission of August 3, 1994, to a member of my staff, namely, Pamela LaFrance, regarding the administrative policy with respect to paragraph 3(c) of Part VII of Schedule VI to the Excise Tax Act (the Act). ...

23 February 1995 GST/HST Interpretation Reference: ETA 178.3- The Application of GST to Indians and the Direct Selling Industry                                                                         February 23, 1995 File No: XXXXX Dear XXXXX Thank you for your letter of November 15, 1994, to our office, regarding the application of GST to Indians and the direct selling industry. ...

1 March 1995 GST/HST Interpretation 1995-03-01[3]- Tax Status of a Piece of Agricultural Equipment Called the  XXXXX   11845(PDL) CN1234 March 1995 Dear XXXXX: This is further to our telephone conversation of October 28, 1994 regarding the tax status of a piece of agricultural equipment called the XXXXX. ...

29 November 1995 GST/HST Interpretation 11610-4[3]- Payment of GST by a Third Party to a Contract Unedited CRA Tags ETA 231(1)                                                                         File: 11610-4(gp) Subsection 231(1) XXXXX November 29, 1995 Dear XXXXX This letter is in response to your facsimile message dated September 15, 1995, requesting our comments on a ruling letter issued by the XXXXX District concerning the administration of third party payments by XXXXX[.] ...

1 May 1995 GST/HST Interpretation 11695-4-1- Audit re Third Party Remittances                                                                         File 11695-4-1(rs) May 1, 1995  XXXXX This is further to your request for our comments with respect to the above referenced matter. ...

27 November 1995 GST/HST Interpretation 11865-6[2]- The Application of the Goods and Services Tax (GST) to the Supply of Photo Refractive Keratotomy Surgery, a Type of Laser Eye Surgery Unedited CRA Tags ETA Sch VI, Part II, 5                                                                         File: 11865-6 C.N.: 2424 XXXXX November 27, 1995 Dear XXXXX This is to advise you of our recent policy decision regarding the application of the Goods and Services Tax (GST) to the supply of Photo Refractive Keratotomy surgery, a type of laser eye surgery. ...

McCloskey Director General GST Rulings & Interpretations Directorate Policy and Legislation Branch GAD 2551 (GEN) XXXXX XXXXX c.c.: A. ...

1996 GST/HST Interpretation 11872-1- Air Transportation Services                                                                         File No.: 11872-1 XXXXX January 1996 Dear XXXXX Your letter of November 28, 1995, regarding air transportation services has been referred to my office by Mr. ...

12 November 1997 GST/HST Interpretation HQR0000229- Tax Status of Out-of-Court Settlement, Unedited CRA Tags ETA 123(1), 165(1)                                                                         GST/HST Rulings and  Interpretations Directorate Place Vanier, Tower C, 9th Floor 25 McArthur Road Vanier, Ontario  XXXXX                                                                                K1A 0L5  XXXXX  XXXXX Case: HQR0000229  XXXXX                File: 11710-1  XXXXX                November 12, 1997  XXXXX Subject: Tax Status of Out-of-Court Settlement, XXXXX This memorandum is in response to your letter of December 22, 1994, requesting our comments on the above noted subject. ...