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GST/HST Interpretation

26 June 2002 GST/HST Interpretation 32951 - Application of GST/HST to Long Distance Calls

Part VI of Schedule V includes, in section 2, a "supply made by a public institution of any personal property or a service, but not including (...)". ...
GST/HST Interpretation

18 March 2002 GST/HST Interpretation 36864 - Eligibility for a Rebate on Printed Books Under Section 259.1 of the ETA

These comments are not rulings and, in accordance with the guidelines set out in section 1.4 of Chapter 1 of the GST/HST Memoranda Series, do not bind the Canada Customs & Revenue Agency with respect to a particular situation. ...
GST/HST Interpretation

24 December 2001 GST/HST Interpretation 37184 - University Meal Plans

Although the meals are "provided to" the students by R in this situation, the supply would be "made to" (Note that under the definition of "recipient" in subsection 123(1), the recipient is "the person who is liable under the agreement to pay (the) consideration" and that "... any reference to a person to whom a supply is made shall be read as a reference to the recipient. ...
GST/HST Interpretation

16 January 2002 GST/HST Interpretation 37916 - GST/HST on Commissions

16 January 2002 GST/HST Interpretation 37916- GST/HST on Commissions Unedited CRA Tags ETA 142; ETA 144.1; ETA 222(1); ETA 225(1); ETA 228(2); ETA Sch VI, Part VII, 3(c); ETA Sch VI, Part VII, 5.1; ETA Sch IX, Part V, 1; ETA Sch IX, Part V, 2 Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th Floor 320 Queen Street Ottawa, Ontario K1A 0L5XXXXX XXXXX XXXXX XXXXX XXXXXXXXXX File #: 37916January 16, 2002 Subject: GST/HST INTERPRETATION GST/HST on commissions Dear XXXXX: This is further to your written request to Patrick McKinnon of October 5, 2001, in which you forwarded a question from XXXXX concerning the tax treatment of commissions paid to a travel agent. ...
GST/HST Interpretation

31 October 2003 GST/HST Interpretation 46235 - Supply of Advertising Services

. / 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

16 May 2003 GST/HST Interpretation 43530 - Games of Chance (GST/HST) Regulations

Specifically, variable B of this subsection is the total of amounts each of which is an amount of tax that would have become payable in respect of the consideration paid for a casino operating service if subsection 188.1(4) of the ETA did not apply and the consideration was equal to an amount determined by the formula: B1- (B2 + B3), where B1 is the consideration paid for the casino operating service without reference to subsection 188.1(4); B2 is an amount determined by multiplying a particular amount of salaries, wages and other remuneration paid by the operator to its employees by the extent to which the particular amount was a cost to the operator of providing the casino operating service; and B3 is the total of all amounts determined by multiplying an amount that is in respect of a supply of property or a service made by the distributor, or an amount paid by a distributor, to an employee or person related to an employee that the employee is required to include in his income for the year under section 6 of the Income Tax Act (i.e., taxable benefits), by the extent that this amount is a cost to the distributor of supplying the casino operating service. ...
GST/HST Interpretation

20 March 2003 GST/HST Interpretation 44536 - Taxes Charged on Airline Tickets

You will find more detailed information outlining the application of the ATSC at the following links:< http://www.ccra-adrc.gc.ca/E/pub/et/etsl43eq/etsl43-e.pdf>, < http://www.ccra-adrc.gc.ca/E/pub/et/etsl46/etsl46-e.pdf>, and< http://www.fin.gc.ca/budget03/bp/bpa3e.htm>. ...
GST/HST Interpretation

31 March 2004 GST/HST Interpretation 50357 - Application of the Goods and Services Tax (GST) to the Levy Established Pursuant to the

. / 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 March 2004 GST/HST Interpretation 50269 - Re: 44516

. / 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

12 February 2004 GST/HST Interpretation 34949 - Application of GST/HST to Moving Allowances

. / Veuillez prendre note que ces documents, bien qu'exacts au moment émis, peuvent ne pas représenter la position actuelle de l'Agence. ...

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