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GST/HST Interpretation
22 July 1994 GST/HST Interpretation 11870-5/1212 - Supply of Residential Condominium Units (the "Units") in the Residential Condominium Complex
The units were first rented between March 1, 1991, and August 1, 1993. 7. ... These units were first rented between February 27, 1991, and August 1, 1993. 8. The XXXXX condominium complex was registered as a condominium on March 10, 1993. 9. ...
GST/HST Interpretation
2 June 1994 GST/HST Interpretation 11635-3[2] - Voluntary Registration
2 June 1994 GST/HST Interpretation 11635-3[2]- Voluntary Registration XXXXX file 11635-3(gjor) Attention: XXXXX June 2, 1994 Subject: XXXXX Dear Sirs: This is in reply to your letter of December 7, 1993 and in furtherance to telephone discussions with Gerry O'Reilley of this Office[.] ...
GST/HST Interpretation
4 October 1994 GST/HST Interpretation 11740-5 - Tax Status of Debit Cards
4 October 1994 GST/HST Interpretation 11740-5- Tax Status of Debit Cards XXXXX October 4, 1994 Subject: XXXXX This is in reply to your letter addressed to Mitch Bloom of my staff dated December 2, 1993 wherein you requested a GST interpretation of the tax status of supplies by XXXXX of XXXXX[.] ...
GST/HST Interpretation
11 August 1994 GST/HST Interpretation 1994-08-11[3] - Services Registrants Supply to Non-residents
Please refer to Audit Directive 93-20 dated November 20, 1993. In addition, as outlined in announcement which appeared in the Internal Bulletin Board (IBB) on April 18, 1994 (which was clarified by the announcement in the IBB on June 8, 1994- Notice 53), and Audit Directive 94-07 dated May 24, 1994, the Department of Finance is in the process of reviewing its policy in this area in consultation with industry representatives. ...
GST/HST Interpretation
3 May 1994 GST/HST Interpretation 1994-05-03 - Application of GST to Supplies Made by
3 May 1994 GST/HST Interpretation 1994-05-03- Application of GST to Supplies Made by Unedited CRA Tags ETA Sch V, Part III, 8 XXXXX Dear Sir: This is in response to your memo of November 18, 1993, to Don Dawson, concerning the application of GST to supplies made by the XXXXX[.] ...
GST/HST Interpretation
1 March 1994 GST/HST Interpretation 1994-03-01[3] - Educational Services
Ref: Section 8 of Part III of Schedule V to the Excise Tax Act Subject: GST INTERPRETATION Educational Services Dear XXXXX This is in response to your July 14, 1993 facsimile message to, and telephone conversation with Mr. ...
GST/HST Interpretation
24 February 1994 GST/HST Interpretation 1994-02-24[2] - Application of GST to Supplies by School Authorities and/or Student Councils
24 February 1994 GST/HST Interpretation 1994-02-24[2]- Application of GST to Supplies by School Authorities and/or Student Councils Unedited CRA Tags ETA 259 XXXXX February 24, 1994 XXXXX Dear XXXXX Thank you for your letter of February 18, 1993, concerning the application of GST to supplies by school authorities and/or student councils. ...
GST/HST Interpretation
28 February 1994 GST/HST Interpretation 1994-02-28 - Application of the GST to the Activities and Membership of a Political Party
28 February 1994 GST/HST Interpretation 1994-02-28- Application of the GST to the Activities and Membership of a Political Party Unedited CRA Tags ETA Sch V, Part VI, 17 XXXXX Attention: XXXXX February 28, 1994 Subject: XXXXX Dear XXXXX: Thank you for your letter dated February 3, 1993, requesting an interpretation concerning the application of the GST to the XXXXX. ...
GST/HST Interpretation
14 July 1994 GST/HST Interpretation 11995-1 - Application of the Goods and Services Tax (GST) to Import Charges Such as Tailgating, Wharfage and MEA
14 July 1994 GST/HST Interpretation 11995-1- Application of the Goods and Services Tax (GST) to Import Charges Such as Tailgating, Wharfage and MEA Unedited CRA Tags ETA Sch VI, Part VII, 10; ETA Sch VI, Part VII, 8 XXXXX Attention: XXXXX XXXXX 11995-1 Dear XXXXX I refer to your facsimile transmission dated November 8, 1993, addressed to Tony D'Abramo regarding the application of the Goods and Services Tax (GST) to import charges such as tailgating, wharfage and MEA. ...
GST/HST Interpretation
1 April 1998 GST/HST Interpretation 11755-23 - Section 154 of the Excise Tax Act
Ref: S. 154 Subject: GST INTERPRETATION Section 154 This is in response of your letter dated January 8, 1993 wherein you request a ruling with respect to the application of GST to inbond sales of your products. ...