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GST/HST Interpretation

19 January 2010 GST/HST Interpretation 117783 - Exchange Rates

. / 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

2 February 2011 GST/HST Interpretation 112425[r] - Allocations for purposes of claiming input tax credits

. / 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

10 August 2011 GST/HST Interpretation 133484 - Definitions of the terms "Licence", "Permit" and "Quota"

. / 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

30 November 2011 GST/HST Interpretation 138074 - GST/HST INTERPRETATION - Tax status on the supply of children's aprons

. / 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

18 October 1995 GST/HST Interpretation 11645-5 - Rebates of the Goods and Services Tax (GST) Overpaid on Imported Goods

18 October 1995 GST/HST Interpretation 11645-5- Rebates of the Goods and Services Tax (GST) Overpaid on Imported Goods Unedited CRA Tags ETA 215.1(1); ETA 215.1(2); ETA 215.1(3); ETA 212                                                                         File: 11645-5 (ms) XXXXX                                                                                 October 18, 1995  XXXXX Thank you for your letter dated June 20, 1994, concerning rebates of the Goods and Services Tax (GST) overpaid on imported goods. ...
GST/HST Interpretation

12 January 1996 GST/HST Interpretation 11645-3[4] - Recovering the GST Paid on Goods Imported and Subsequently Exported

12 January 1996 GST/HST Interpretation 11645-3[4]- Recovering the GST Paid on Goods Imported and Subsequently Exported Unedited CRA Tags ETA 212                                                                         11645-3(RMcK) XXXXX XXXXX January 12, 1996 Dear Mr. ...
GST/HST Interpretation

22 April 1994 GST/HST Interpretation 1994-04-22 - Income Tax Credits for Tax Paid on Importation

22 April 1994 GST/HST Interpretation 1994-04-22- Income Tax Credits for Tax Paid on Importation                                                                         April 22, 1994 XXXXX You submitted a fax dated March 9, 1994, to Michael Matthews a case where the fact pattern appeared not to be envisaged by our importer and ITC policy. ...
GST/HST Interpretation

1 April 1998 GST/HST Interpretation 11755-23 - Section 154 of the Excise Tax Act

Department's Position Section 154 of the E xcise Tax Act states that, "... the consideration for a supply includes any tax, duty or fee (other than the tax payable under this Part by the recipient in respect of the supply or a prescribed tax, duty or fee) imposed under an Act of Parliament or the legislature of a province on the recipient or the supplier of the supply in respect of the supply, production, imposition, consumption or use of the property or service supplied that is payable by the recipient or the supplier. ...

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