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GST/HST Interpretation
20 October 1997 GST/HST Interpretation 11842-8 - Application of GST on Private Vehicles Purchased by a Member of a Visiting Force
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. ...
GST/HST Interpretation
6 October 1997 GST/HST Interpretation HQR0000736 - Registration of Taxi Owner/Operators in
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). ...
GST/HST Interpretation
29 September 1997 GST/HST Interpretation HQR0000755 - Excise Tax Act, Subsection 242(1)
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. ...
GST/HST Interpretation
11 September 1997 GST/HST Interpretation HQR0000362 - Tax Status of Farm Equipment
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. ...
GST/HST Interpretation
18 June 1997 GST/HST Interpretation HQR0000527[1] - Tax Status of the Supply of Admissions to a Convention
18 June 1997 GST/HST Interpretation HQR0000527[1]- Tax Status of the Supply of Admissions to a Convention Unedited CRA Tags ETA 123(1) admission; ETA 222(1); ETA 240(1) 11690-1(crl) HQR0000527 ss. 123(1), 222(1), 240(1) June 18, 1997 XXXXX XXXXX XXXXX XXXXX XXXXX Attention: XXXXX This is refers to your facsimile dated January 27, 1997, in which you requested information concerning the registration status of the XXXXX with respect to a convention which was held in XXXXX in 19 XXXXX Statement of Facts The XXXXX a resident of Canada, was not (and is not currently) registered for the Goods and Services Tax (GST). ...
GST/HST Interpretation
23 July 1997 GST/HST Interpretation RITS0511 - Clarification of the Administration of the Recently Amended Section 28 of Part VI of Schedule V to the Excise Tax Act
23 July 1997 GST/HST Interpretation RITS0511- Clarification of the Administration of the Recently Amended Section 28 of Part VI of Schedule V to the Excise Tax Act Unedited CRA Tags ETA Sch V, Part VI, 28 File: 11895-1 XXXXX RITS0511 XXXXX XXXXX XXXXX July 23, 1997 XXXXX, This is in response to your letter of January 14, 1997, in which you requested clarification of the administration of the recently amended section 28 of Part VI of Schedule V to the Excise Tax Act (ETA). ...
GST/HST Interpretation
17 October 1994 GST/HST Interpretation 11850-4[2] - The Supply of Zero-rated Grocery Products Which Have Been Packaged for Sale to Consumers in Plastic Containers
17 October 1994 GST/HST Interpretation 11850-4[2]- The Supply of Zero-rated Grocery Products Which Have Been Packaged for Sale to Consumers in Plastic Containers Unedited CRA Tags ETA Sch VI, Part III XXXXX XXXXX XXXXX XXXXX October 17, 1994 Dear XXXXX This is further to my letter to you of March 23, 1994, in which we discussed the application of the Goods and Services Tax (GST) to the supply of zero-rated grocery products which have been packaged for sale to consumers in plastic XXXXX containers. ...
GST/HST Interpretation
13 May 1997 GST/HST Interpretation HQR0000492 - International Freight - Canada Post
13 May 1997 GST/HST Interpretation HQR0000492- International Freight- Canada Post Unedited CRA Tags ETA Sch VI, Part VII, 6 May 13, 1997 XXXXX Case: HQR0000492 XXXXX Registration No: N/A Attention: XXXXX Subject: GST INTERPRETATION- International Freight- Canada Post Dear XXXXX This is in reply to the electronic mail transmission of December 11, 1996, from XXXXX of your office concerning the application of the Goods and Services Tax (GST) to section 6 of Part VII of Schedule VI to the Excise Tax Act (ETA). ...
GST/HST Interpretation
16 December 1998 GST/HST Interpretation HQR0000882 - 9-1-1 Services
16 December 1998 GST/HST Interpretation HQR0000882- 9-1-1 Services Unedited CRA Tags ETA Sch V, Part VI, 20(g) GST/HST Rulings and Interpretations Place Vanier, Tower C, 9th Floor 25 McArthur Avenue Vanier, Ontario K1A 0L5XXXXXXXXXXAttention: XXXXX Case: HQR882File #: 11895-5Leg. ...
GST/HST Interpretation
20 October 1998 GST/HST Interpretation HQR0001286 - Temporary Importation of Equipment for Evaluation Purposes
20 October 1998 GST/HST Interpretation HQR0001286- Temporary Importation of Equipment for Evaluation Purposes GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario XXXXX K1A 0L5 XXXXX File: 11645-6(JAF) XXXXX Case: HQR0001286 Attention: XXXXX October 20, 1998 Subject: GST/HST INTERPRETATION Temporary Importation of Equipment for Evaluation Purposes Dear Sir: Thank you for your facsimile message of August 13, 1998, concerning the application of the Goods and Services Tax/Harmonized Sales Tax (GST/HST) to the temporary importation of machinery or equipment for evaluation purposes. ...