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3 January 1995 GST/HST Interpretation 11830-9- Application of Section 135 of the ETA Unedited CRA Tags ETA 135                                                                         File 11830-9(EB) Doc. 1043 Leg Ref. s. 135  XXXXX                                                                                January 3, 1995 Background A woman runs a desk top publishing business. ...

20 August 1996 GST/HST Interpretation 11860-2[1]- Application of GST to a Supply of a Product Called Unedited CRA Tags ETA Sch VI, Part II, 14                                                                         File: 11860-2 XXXXX                                                                                 C.N.: 3121 XXXXX                                                                                 August 20, 1996 Dear XXXXX This is in response to your fax tranmission of July 5, 1996, in which you requested confirmation on the application of the Goods and Services Tax (GST) to a supply of a product called XXXXX. ...

10 October 1995 GST/HST Interpretation 1995-10-10- Input to Reply to Letter to a Non-Resident Book Publisher                                                                         11645-2(CRL) XXXXX                                                                                 October 10, 1995 Under the provisions of the Excise Tax Act, a Goods and Services Tax (GST) is charged on all imported goods unless those goods are specifically relieved from the tax. ...

1 December 1995 GST/HST Interpretation 11725-9[2]- What Constitutes a Disclosed Agency Relationship                                                                         11725-9(sl) XXXXX December 1995 Dear XXXXX In reference to certain information provided to you in June and July of 1992, we wish to clarify what constitutes a disclosed agency relationship. ...

V/VI/28 & ss. 141(1) XXXXX XXXXX XXXXX Subject: XXXXX I refer to the E-Mail of November 28, 1994, from XXXXX of your office addressed to Mr. ...

1996 GST/HST Interpretation l11690-1- Co-tenant Registration                                                                         l11690-1(ar) XXXXX January 1996 Subject: Co-tenant registration This is further to your letter dated January 13, 1995 addressed to John Bain regarding the registration of co-tenant. ...

20 October 1997 GST/HST Interpretation 11842-8- Application of GST on Private Vehicles Purchased by a Member of a Visiting Force Unedited CRA Tags ETA 2(6), 165(1), 252(1)                                                                         GST/HST Rulings and  Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario  XXXXX                                                                                K1A 0L5  XXXXX File 11842-8  XXXXX Attention: XXXXX XXXXX October 20, 1997 Subject: GENERAL INFORMATION LETTER Application of GST on private vehicles purchased by a member of a visiting force Dear Sir Thank you for your letter of July 20, 1995 concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to purchases and exportation of private vehicles by a member of a visiting force. ...

6 October 1997 GST/HST Interpretation HQR0000736- Registration of Taxi Owner/Operators in Unedited CRA Tags ETA 123, 240(1.1)                                                                         GST/HST Rulings and  Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario  XXXXX                                                                                K1A 0L5  XXXXX Case: HQR0000736  XXXXX October 6, 1997 Subject: GST/HST INTERPRETATION Registration of Taxi Owner/Operators in XXXXX Dear XXXXX Thank you for your e-mail of June 12, 1997 concerning whether or not taxi owners and operators in XXXXX are required to be registered pursuant to subsection 240(1.1) of the Excise Tax Act (ETA). ...

29 September 1997 GST/HST Interpretation HQR0000755- Excise Tax Act, Subsection 242(1) Unedited CRA Tags ETA 242(1)  XXXXX KPMG Chartered Accountants Suite 1000 45 O'Connor Street Ottawa, Ontario K1P 1A4#                                                                         M. ...

11 September 1997 GST/HST Interpretation HQR0000362- Tax Status of Farm Equipment Unedited CRA Tags SOR/91-39 Sch 1                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario  XXXXX                                                                                K1A 0L5  XXXXX Case: HQR0000362  XXXXX September 11, 1997 Subject: GST/HST INTERPRETATION Tax Status of Farm Equipment Dear XXXXX Thank you for your memorandum of October 17, 1996 addressed to Ken Syer and your correspondence of July 11, 1997 addressed to Susan Mailer. ...