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GST/HST Interpretation
4 December 2002 GST/HST Interpretation 39435 - Construction Services for Real Property
4 December 2002 GST/HST Interpretation 39435- Construction Services for Real Property Unedited CRA Tags GST/HST Technical Information Bulletin B-039R, GST Administrative Policy — Application of GST to Indians Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5XXXXX XXXXX XXXXX XXXXXAttention: XXXXX Case Number: 39435December 4, 2002 Subject: GST/HST INTERPRETATION Construction Services for Real Property Dear XXXXX: Thank you for your facsimile transmission XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to construction services undertaken by one of your clients- a band-empowered entity- for the purpose of constructing a building on land (i.e. real property). ...
GST/HST Ruling
7 October 2002 GST/HST Ruling 31336 - Tax Status of Powdered Supplements
The manufacturer promotes the beneficial effects of consuming Product 1 for the following people: XXXXX Product 1 is promoted to affect personal health in the following ways: XXXXX According to the manufacturer's directions of how to use Product 1, it can be taken XXXXX XXXXX Product 2: XXXXX Product 2 is a powder consisting of various XXXXX Product 2 is labelled and promoted as a product consumed to "XXXXX " through enhanced fibre for healthy XXXXX. ...
GST/HST Interpretation
23 September 2002 GST/HST Interpretation 31183 - Products Sold Over the Internet
Section 1 of Part I of Schedule IX to the Act defines the "place of negotiation" of a supply to be "... the location of the supplier's permanent establishment at which the individual principally involved in negotiating for the supplier the agreement for the supply ordinarily works... ...
GST/HST Ruling
12 July 2002 GST/HST Ruling 32742 - Distribution of Digitized Artwork
Subparagraph 2(d)(ii) of Part III of Schedule IX to the ETA states that a supply of IPP will be considered to be made in a province if the place of negotiation (Section 1 of Part I of Schedule IX to the ETA defines "place of negotiation" to be "... the location of the supplier's permanent establishment at which the individual principally involved in negotiating for the supplier the agreement for the supply ordinarily works... ...
GST/HST Interpretation
24 June 2002 GST/HST Interpretation 34703 - Application of the GST/HST to Subscriptions to Web Sites
Section 1 of Part I of Schedule IX to the Act defines the "place of negotiation" of a supply to be "... the location of the supplier's permanent establishment at which the individual principally involved in negotiating for the supplier the agreement for the supply ordinarily works... ...
GST/HST Ruling
30 January 2002 GST/HST Ruling 34224 - Application Ruling on Transactions by a Charity
., "... may only be used in association with delivering XXXXX products and services... ...
GST/HST Ruling
26 November 2003 GST/HST Ruling 46634 - Agreement Between the Registered Owner of Certain Land and an Municipality
. / 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
18 June 2003 GST/HST Interpretation 6510 - Supply of Printing
18 June 2003 GST/HST Interpretation 6510- Supply of Printing Unedited CRA Tags ETA 123(1) supply;GST/HST Policy Statement P-077R, Single and Multiple Supplies XXXXX June 18, 2003 Karen Chesterman Excise and GST/HST Rulings Directorate PSBs & Govts Division/Aboriginal Affairs Unit 320 Queen St., Place de Ville, Tower A, 14th Floor, Ottawa, ON K1A 0L5 6510 Subject: Supply of printing This is in further reference to your memorandum XXXXX Mr. ...
GST/HST Interpretation
27 May 2003 GST/HST Interpretation 30860 - Supplies Made Over the Internet
The "place of negotiation" is defined as "... the location of the supplier's permanent establishment at which the individual principally involved in negotiating for the supplier the agreement for the supply ordinarily works. ...
GST/HST Interpretation
29 April 2024 GST/HST Interpretation 245685 - Supply of short-term accommodation through an accommodation platform
. / 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. ...