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GST/HST Interpretation

4 March 1994 GST/HST Interpretation 11846-1[1] - Interpretation on the Application of the GST to Various Cattle Industry Fees

4 March 1994 GST/HST Interpretation 11846-1[1]- Interpretation on the Application of the GST to Various Cattle Industry Fees Unedited CRA Tags ETA Sch VI, Part IV, 1                                                                         11846-1  XXXXX                                                                                March 4, 1994 Dear XXXXX We are writing in response to your memorandum dated March 13, 1992 wherein you request a GST interpretation on the status of various fees imposed under the "Horned Cattle Purchases Act", the "Animal Products Act" and the "Cattle Marketing Deductions Act". ...
GST/HST Interpretation

26 August 1996 GST/HST Interpretation 11650-6[2] - Calcul du remboursement accordé à un salarié relativement à un véhicule à moteur

26 August 1996 GST/HST Interpretation 11650-6[2]- Calcul du remboursement accordé à un salarié relativement à un véhicule à moteur Unedited CRA Tags LTA 153                                                                         Téléphone: (613) 954-9585 Télecopieur: (613) 990-1233 26 août 1996 11650-6(PM) XXXXX Monsieur, Ceci est en réponse à votre lettre du 26 juin 1996 concernant le calcul du remboursement prévu à l'article 253 de la Loi sur la taxe d'accise (LTA) relativement à un véhicule à moteur. ...
GST/HST Interpretation

18 July 1995 GST/HST Interpretation 1995-07-18 - Application of GST to Funding for the Purchase of Business Training Serivces

18 July 1995 GST/HST Interpretation 1995-07-18- Application of GST to Funding for the Purchase of Business Training Serivces Unedited CRA Tags ETA Sch V, Part VI, 6; ETA Sch V, Part VI, 7                                                                         FILENAME: XXXXX 11846-3(LFR) 11848-7 XXXXX  XXXXX                                                                                July 18, 1995 Dear XXXXX: This is in response to XXXXX letter of January 26, 1994 in which he requested our comments on a draft reply prepared by your office in response to an inquiry received from XXXXX For our reference, XXXXX provided the following documents with his request: 1. ...
GST/HST Interpretation

22 November 1996 GST/HST Interpretation 1996-11-22 - Sections 232 and 261 of the ETA

Renner Policy Officer Special Sectors Governments Unit GST Rulings & Interpretations Attachment c.c.: Manager, Governments Unit Lynn F. ...
GST/HST Interpretation

1 July 1997 GST/HST Interpretation HQR0000569 - Section 162 - Exploitation of a Timber Resource

1 July 1997 GST/HST Interpretation HQR0000569- Section 162- Exploitation of a Timber Resource Unedited CRA Tags ETA 162                                                                         GST/HST Rulings and Interpretations 9th Floor, Tower C 25 McArthur Road Vanier ON  XXXXX                                                                                K1A 0L5  XXXXX                                                                                Case: HQR0000569  XXXXX Dear XXXXX Thank you for your letter of February 17, 1997 (with attachments). ...
GST/HST Interpretation

23 June 1997 GST/HST Interpretation HQR0000061 - and Zero-Rated Insurance Commissions and Outstanding Insurance Issues

23 June 1997 GST/HST Interpretation HQR0000061- and Zero-Rated Insurance Commissions and Outstanding Insurance Issues Unedited CRA Tags ETA Sch VI, Part IX, 1                                                                         RITS: HQR0000061 XXXXX File: 11585-14, 11585-21,11600-5 XXXXX June 23, 1997 XXXXX This is in reply to your letters of XXXXX (your file XXXXX with respect to issues arising XXXXX of an insurance broker XXXXX. ...
GST/HST Interpretation

19 June 1997 GST/HST Interpretation HQR0000618 - HST Place of Supply Situations

Deferred profit Sharing Plan administrative services and Group Retirement & Savings record keeping services to trust entities. ...
GST/HST Interpretation

6 August 1998 GST/HST Interpretation HQR0001082 - Application of the GST/TPS to Fund-raising Activities and Supplies of Memberships by Charitable Theatre Organizations

6 August 1998 GST/HST Interpretation HQR0001082- Application of the GST/TPS to Fund-raising Activities and Supplies of Memberships by Charitable Theatre Organizations Unedited CRA Tags ETA Sch V, Part V.1, 1 XXXXX XXXXX XXXXXXXXXX GST/HST Rulings and Interpretations   Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, Ontario K1A 0L5Case: HQR0001082NCS: 11830-1, 11830-4August 6, 1998 Subject: GST/HST INTERPRETATION XXXXX Dear XXXXX This is in response to your request for our comments on the memorandum of December 3, 1997, from XXXXX of the XXXXX Tax Services Office, concerning fund-raising activities and supplies of memberships by charitable theatre organizations, with particular reference to the XXXXX[.] ...
GST/HST Ruling

30 March 1998 GST/HST Ruling HQR0000566 - Life Underwriters Association of Canada

30 March 1998 GST/HST Ruling HQR0000566- Life Underwriters Association of Canada Unedited CRA Tags ETA Sch V, Part III, 1                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX Case: HQR0000566 XXXXX  XXXXX March 30, 1998 Subject: GST/HST APPLICATION RULING Life Underwriters Association of Canada Dear XXXXX Thank you for your letter of February 14, 1997 concerning the application of the definition of "vocational school" in section 1 of Part III of Schedule V to the Excise Tax Act (ETA), as it applies to supplies made by the Life Underwriters Association of Canada (LUAC). ...
GST/HST Ruling

29 May 1998 GST/HST Ruling HQR0000929 - Application of the GST/HST to a Joint Research Project

29 May 1998 GST/HST Ruling HQR0000929- Application of the GST/HST to a Joint Research Project Unedited CRA Tags ETA 123(1) person; ETA 141.01(2); ETA 141.01(3); ETA 259; ETA Sch V, Part V.1, 1; ETA Sch V, Part VI, 10 GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 9th Floor 25 McArthur Avenue Ottawa ON  XXXXX                                                                                K1A 0L5  XXXXX  XXXXX  XXXXX                                                                                Case: HQR0000929 Attention: XXXXX May 29, 1998 Subject: GST/HST APPLICATION RULING XXXXX Dear XXXXX: This is in reply to the letter of October 27, 1997, with attachments, which we received from XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to XXXXX " (the "Project"). ...

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