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GST/HST Interpretation

1 July 1997 GST/HST Interpretation HQR0000352 - GST/HST Status of the Supply of Food or Beverages for Human Consumption

1 July 1997 GST/HST Interpretation HQR0000352- GST/HST Status of the Supply of Food or Beverages for Human Consumption Unedited CRA Tags ETA Sch VI, Part III, 1(m)                                                                         Place Vanier, Tower C, 9th Floor 25 McArthur Road, Vanier, Ontario K1A 0L5  XXXXX  XXXXX                                                                                Case: HQR0000352  XXXXX                                                                                11850-4, 11850-5 Dear XXXXX Thank you for your letter of October 8, 1996 concerning the Goods and Services Tax (GST) and the Harmonized Sales Tax (HST) status of a new product being launched by XXXXX The HST is applicable to taxable supplies made in a participating province which are: Newfoundland, Nova Scotia and New Brunswick. ...
GST/HST Interpretation

17 July 1997 GST/HST Interpretation HQR0000742 - Subsection 155(2) of the Excise Tax Act

17 July 1997 GST/HST Interpretation HQR0000742- Subsection 155(2) of the Excise Tax Act Unedited CRA Tags ETA 155(2)                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario  XXXXX                                                                                K1A 0L5  XXXXX  XXXXX                                                                                Case: HQR0000742  XXXXX                                                                                File: 11849-7 July 17, 1997 Dear XXXXX Thank you for your fax of June 18, 1997 concerning the application of the Goods and Services Tax (GST)Harmonized Sales Tax (HST) to the transfer of assets by XXXXX XXXXX to hospital authorities and school boards. ...
GST/HST Interpretation

26 March 1997 GST/HST Interpretation HQR214[2] - The Application of GST to Residential Complexes Constructed by Co-owners

26 March 1997 GST/HST Interpretation HQR214[2]- The Application of GST to Residential Complexes Constructed by Co-owners Unedited CRA Tags ETA Sch V, Part I, 9                                                                         March 26, 1997 XXXXX This concerns an E-mail message dated January 19, 1996, from XXXXX to XXXXX, concerning the application of GST to residential complexes constructed by co-owners. ...
GST/HST Interpretation

13 May 1997 GST/HST Interpretation HQR0000448 - Application of the GST to Voluntary Contributions Made by Lifetime Members of a Club

13 May 1997 GST/HST Interpretation HQR0000448- Application of the GST to Voluntary Contributions Made by Lifetime Members of a Club                                                                         Case No.: HQR0000448 XXXXX May 13, 1997 XXXXX Dear XXXXX This is in reply to your facsimile addressed to Lorrie Grannary, dated November 29, 1996, to which you attached a letter from the XXXXX XXXXX concerning the GST application to voluntary contributions made by lifetime members of the Club, and a ruling letter to the Club dated July 11, 1996, stating that such contributions are supplies taxable at the rate of 7%. ...
GST/HST Interpretation

3 April 1997 GST/HST Interpretation HQR0000423 - Subdivided or Severed Land

3 April 1997 GST/HST Interpretation HQR0000423- Subdivided or Severed Land Unedited CRA Tags ETA Sch V, Part I, 9(2) Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Ottawa ON K1A 0L5 XXXXX Case: HQR0000423 XXXXX                 File: 11950-6                                                                         April 3, 1997 Dear XXXXX This is in response to an E-mail message dated November 19, 1996, from Mr. ...
GST/HST Interpretation

3 April 1997 GST/HST Interpretation HQR0000438 - Sale of Property by , in Trust

3 April 1997 GST/HST Interpretation HQR0000438- Sale of Property by, in Trust Unedited CRA Tags ETA Sch V, Part I, 9(1)                                                                         Place Vanier Tower C, 10th Floor 25 McArthur Avenue Ottawa, ON K1A 0L5 XXXXX Case: HQR0000438 XXXXX April 3, 1997 Subject: GST INTERPRETATION Sale of property by XXXXX in Trust Dear XXXXX This is in response to a memorandum dated November 27, 1996, from Mrs. ...
GST/HST Interpretation

1 April 1997 GST/HST Interpretation HQR0000487 - Condominium Lockers

Yours truly, Bao Tran Real Property Financial Institutions & Real Property Division GST Rulings and Interpretations XXXXX b.c.c.: District Chief, Audit NCS Subject Code(s)- I- b.c.c.:   H.Q.Quality Assurance b.c.c.: hard copy- X/F GST- XXXXX ...
GST/HST Interpretation

28 February 1997 GST/HST Interpretation HQR0000143 - Supplementary Assessment Rolls -

Sincerely, Fernand Koutsimouka Government Unit Public Service bodies and governments GST Rulings & Interpretations c.c.: J.V. ...
GST/HST Interpretation

26 July 1994 GST/HST Interpretation File/No: 11895-4; 11950-1 - Confirmation of the Application of the GST to the Granting of Permission to Increase the Height and Density of the Above Property

26 July 1994 GST/HST Interpretation File/No: 11895-4; 11950-1- Confirmation of the Application of the GST to the Granting of Permission to Increase the Height and Density of the Above Property Unedited CRA Tags ETA Sch V, Part VI, 20(c)                                                                         c.n. #1142 XXXXX July 26, 1994 Thank you for your letter dated February 9, 1994 in which you request confirmation of the application of the GST to the granting of permission to increase the height and density of the above property. ...
GST/HST Ruling

22 December 1998 GST/HST Ruling HQR0001141 - Application of the GST/HST to the Reimbursement of Salaries and Benefits

Renner (HAR0001141) ATIP Legislative References: subsection 123(1)- definition of "service" & "supply" NCS Subject Code(s): R-11848-7 XXXXX ...

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