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GST/HST Interpretation
8 January 1996 GST/HST Interpretation 11750-5 - Comments With Respect to the Estate of
XXXXX We are replying to your memorandum dated September 1, 1993 in which you request our comments with respect to the estate of XXXXX. ...
GST/HST Interpretation
22 August 1994 GST/HST Interpretation 1994-08-22 - Paintings Purchased Prior to 1991
22 August 1994 GST/HST Interpretation 1994-08-22- Paintings Purchased Prior to 1991 Unedited CRA Tags ETA 176 XXXXX Section 176 Attention: XXXXX August 22, 1994 Dear XXXXX Thank you for your memorandum of February 15, 1993, as well as subsequent memorandum and facsimiles in which you requested our comments regarding the application of subsection 176(5) of the Excise Tax Act (the "Act") to paintings purchased prior to 1991. ...
GST/HST Interpretation
18 February 1994 GST/HST Interpretation 1994-02-18 - Application of the GST to Licences Issued by the City
18 February 1994 GST/HST Interpretation 1994-02-18- Application of the GST to Licences Issued by the City Unedited CRA Tags ETA Sch VI, Part V, 20(c); ETA 136; ETA 23; ETA 67; ETA 69(1) XXXXX This refers to your letter dated January 4, 1993, concerning the application of the GST to licences issued XXXXX after the announcement of the amendment to paragraph 25(f) of Part VI of Schedule V to the Act. ...
GST/HST Interpretation
29 July 1994 GST/HST Interpretation 11665-51 - Tax Liability in Respect of a Condominium Complex and the Lease of Residential Condominium Units in the Complex
29 July 1994 GST/HST Interpretation 11665-51- Tax Liability in Respect of a Condominium Complex and the Lease of Residential Condominium Units in the Complex Unedited CRA Tags ETA 191 XXXXX S. 191 Thank you for your memo dated March 9, 1993, concerning the tax liability in respect of a condominium complex and the lease of residential condominium units in the complex. ...
GST/HST Interpretation
26 April 1994 GST/HST Interpretation 11750-3[2] - Receiverships
26 April 1994 GST/HST Interpretation 11750-3[2]- Receiverships Unedited CRA Tags ETA 266(2)(c) Telephone: (613) 954-8585 Telecopier: (613) 990-1233 XXXXX File: 11750-3 XXXXX April 26, 1994 Dear XXXXX: We are replying to your letter to Robert Wong dated June 30, 1993 in which you have posed a number of questions concerning receiverships. ...
GST/HST Interpretation
16 February 1994 GST/HST Interpretation 11585-13[1] - Application of ETA 141(5)(c), 141.01 and 141.1
16 February 1994 GST/HST Interpretation 11585-13[1]- Application of ETA 141(5)(c), 141.01 and 141.1 Unedited CRA Tags ETA 141.1(3); ETA 141(5)(c); ETA 141.01; ETA 141.1 XXXXX File: 11585-13 XXXXX 11783-2/141(5) XXXXX 11783-2/141.1 Subject: XXXXX Application of ETA 141(5)(c), 141.01 and 141.1 This is in reply to the E mail of October 20, 1993 from XXXXX of your office to Noreen Staple concerning the above-noted provisions. ...
GST/HST Interpretation
11 February 1994 GST/HST Interpretation 11660-1/0703 - Joint Venture Agreement
11 February 1994 GST/HST Interpretation 11660-1/0703- Joint Venture Agreement Unedited CRA Tags ETA 167(1); ETA 221(2); ETA 228(4); ETA 273 XXXXX 94-02-11 XXXXX 11660-1/XXXXX (wh) XXXXX Ss. 167(1), 221(2), 228(4), s. 273 Attention: XXXXX Subject: GST INTERPRETATION XXXXX Your letter of October 26, 1993, with documents enclosed, addressed to Jim Daman, Director, Financial Institutions has been referred to us for reply. ...
GST/HST Interpretation
18 February 1994 GST/HST Interpretation 11690-8 - Application of Subsection 132(5) to
18 February 1994 GST/HST Interpretation 11690-8- Application of Subsection 132(5) to Unedited CRA Tags ETA 132(5); ETA 132(2); ETA 123(1); ETA 240(1) Telephone: (613) 954-8585 Fax: (613) 990-1233 File 11690-8(mf) ss. 132(5) XXXXX 132(2) XXXXX 123(1) XXXXX 240(1) XXXXX Attention: XXXXX February 18, 1994 I refer to your facsimile message of September 27, 1993, addressed to Ms Maxine Farrell of my staff, concerning the activities of an international shipping corporation. ...
GST/HST Interpretation
29 March 1994 GST/HST Interpretation 1994-03-29 - Concernant le droit aux crédits de taxes sur intrants (CTI) des importateurs officiels ainsi que des véritables importateurs qui détiennent un droit de propriété sur un bien importé au moment de l'importation
Raymond Labelle, de mon bureau, une lettre datée du 4 février 1993 concernant le droit aux crédits de taxes sur intrants (CTI) des importateurs officiels ainsi que des véritables importateurs qui détiennent un droit de propriété sur un bien importé au moment de l'importation. ...
GST/HST Interpretation
12 January 1995 GST/HST Interpretation 11925-1[5] - Whether (Operating Under the Name ), is Entitled to Claim the Transitional Special GST Credit Available Under the Excise Tax Act (ETA) to Certified Institutions
Analysis Institutions that were certified pursuant to Part XIV of Schedule III and that are registered for the purposes of the GST are entitled to claim a special GST credit on a declining basis as follows: • 100% of the GST collectible in 1991 on the sale of specified property manufactured by handicapped individuals, • 75% in 1992, • 50% in 1993, • 25% in 1994, • 25% in 1995 and • 0% for calendar years after 1995. ...