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GST/HST Interpretation
21 March 2001 GST/HST Interpretation 6430 - Indian Band Pension Trust Fund
21 March 2001 GST/HST Interpretation 6430- Indian Band Pension Trust Fund Unedited CRA Tags Technical Information Bulletin B-039R, GST Administrative Policy — Application of GST to Indians XXXXXTim Krawchuk Manager Aboriginal Affairs Unit March 21, 20016430 Subject: XXXXX Indian Band Pension Trust Fund The information set out in Appendix A was provided in the Email from Suzanne Leclaire to XXXXX Tax Services Office, on January 9, 2001. ...
GST/HST Interpretation
16 December 2002 GST/HST Interpretation 40653 - Treatment of Revenues
Yours truly, Dwayne Moore Goods Unit General Operations & Border Issues Division Excise and GST/HST Rulings Directorate c.c.: D. ...
GST/HST Interpretation
16 April 2003 GST/HST Interpretation 35773 - Supplies to the Government of [Under the Terms of Reciprocal Taxation Agreement]
For the period XXXXX to XXXXX, the XXXXX " (as a Schedule "A" entity under the terms of the RTA covering that period) was entitled to purchase taxable goods and services without payment of GST/HST. ...
GST/HST Interpretation
29 March 2004 GST/HST Interpretation 50367 - Method to be Used in Calculating GST on Automobile Operating Expense Benefits
. / 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
26 January 2004 GST/HST Interpretation 49522 - Temporary Importation of Amusement Rides
. / Veuillez prendre note que ces documents, bien qu'exacts au moment émis, peuvent ne pas représenter la position actuelle de l'Agence. ...
GST/HST Interpretation
8 September 2017 GST/HST Interpretation 175518 - Interpretation of section 144 of the Excise Tax Act [Whether a supply is made outside Canada]
. / 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. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 13th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 175518 Dear [Client]: Subject: GST/HST INTERPRETATION Interpretation of section 144 of the Excise Tax Act [Whether a supply is made outside Canada] Thank you for your letter of February 2, 2016, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the importation and sale of goods by […], a multinational commodities trading company (“Trading Co.”). ...
GST/HST Interpretation
9 August 2013 GST/HST Interpretation 145135 - Section 181.1 - Requirement for Written Indication
. / 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. ... BACKGROUND [...] ("the Manufacturer") supplies taxable (and not zero-rated) goods to various retailers in Canada. ...
GST/HST Interpretation
7 April 2009 GST/HST Interpretation 113186 - Plastic Bags Sold by Retailers in the City of XXXXX
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The following example illustrates the operation of section 165.2: Chocolate bar $1.89 (taxable) Potatoes 2.00 (zero-rated) Milk 3.00 (zero-rated) 1 plastic bag XXXXX (taxable) Total $6.94 Using subsection 165.2(1), GST will apply to the sum of all taxable items ($1.89 + $XXXXX) resulting in $0.097 ($1.94 x 5%). ...
GST/HST Interpretation
14 March 2011 GST/HST Interpretation 129399 - Point-of-Sale Rebate for Printed Books
. / 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. ... To assist in making this determination, CRA applies the guidelines set out in policy statement P-077R2 Single and Multiple Supplies, which is available on the CRA's Web site. [...] ...
GST/HST Interpretation
24 June 2011 GST/HST Interpretation 130705 - GST/HST Rebate for Pension Entities
. / 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. ... Yours truly, Paul Hawtin Specialty Tax Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate i 1 The SAM formula in subsection 225.2(2) is described as [...].------------------------------------------------------------------------------------------------------------------------------------------------------ UNCLASSIFIED ...