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GST/HST Interpretation
28 March 2003 GST/HST Interpretation 44845 - APPLICATION OF GST/HST Spacer Devices
Where a provision zero-rates a supply with a condition that it is "... supplied on the written order of a medical practitioner for use by a consumer named in the order", both requirements must be met in order for the supply to be zero-rated. ...
GST/HST Interpretation
28 March 2003 GST/HST Interpretation 44846 - APPLICATION OF GST/HST Spacer Devices
Where a provision zero-rates a supply with a condition that it is "... supplied on the written order of a medical practitioner for use by a consumer named in the order", both requirements must be met in order for the supply to be zero-rated. ...
GST/HST Interpretation
28 March 2003 GST/HST Interpretation 44847 - APPLICATION OF GST/HST Spacer Devices
Where a provision zero-rates a supply with a condition that it is "... supplied on the written order of a medical practitioner for use by a consumer named in the order", both requirements must be met in order for the supply to be zero-rated. ...
GST/HST Interpretation
28 March 2003 GST/HST Interpretation 44848 - APPLICATION OF GST/HST Spacer Devices
Where a provision zero-rates a supply with a condition that it is "... supplied on the written order of a medical practitioner for use by a consumer named in the order", both requirements must be met in order for the supply to be zero-rated. ...
GST/HST Interpretation
11 April 2003 GST/HST Interpretation 42668 - Zero-Rating of Reinsurance
Yours truly, John Nowak Financial Institutions Unit Financial Institutions & Real Property Division Excise and GST/HST Rulings Directorate XXXXX Legislative References: 123(1)/Part IX Schedule VI NCS Subject Code(s): 11590-5/11595-1/11585-18 ...
GST/HST Interpretation
3 February 2003 GST/HST Interpretation 44105 - APPLICATION OF GST/HST [Application of GST/HST on Spacing Devices as Conditional Zerio-rated Medical Supplies]
Where a provision zero-rates a supply with a condition that it is "... supplied on the written order of a medical practitioner for use by a consumer named in the order", both requirements must be met in order for the supply to be zero-rated. ...
GST/HST Interpretation
15 March 2004 GST/HST Interpretation 47891 - Discounting of Visitor GST/HST Rebates
. / 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
15 March 2004 GST/HST Interpretation 49327 - Application of GST/HST on the Sale of Fruit Based Snack Foods
. / 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
18 March 2004 GST/HST Interpretation 50417 - Application of GST/HST on Supplies of Cereal Bars
. / 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
1994 GST/HST Interpretation 11870-2[2] - One-Time Builders of Residential Complexes
Policy number P-059 " Business V. Adventure or Concern in the Nature of Trade " will provide assistance in this regard. ... The Queen (82 DTC 6274), the Court stated, in part: "... the plaintiff's conduct supports the conclusion that the plaintiff had the intention of turning a profit and that both residences had been built in the nature of an adventure in trade and the accruing profits were earned income. ...