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GST/HST Interpretation
13 February 1995 GST/HST Interpretation 11995-4[1] - Inbound Freight Transportation and Schedule VI, Part VII, Section 10
13 February 1995 GST/HST Interpretation 11995-4[1]- Inbound Freight Transportation and Schedule VI, Part VII, Section 10 Unedited CRA Tags ETA Sch VI, Part VII, 10 File: 11995-4 XXXXX XXXXX February 13, 1995 I refer to discussions you had with a member of my staff, namely, Tom Alley, Tax Policy Officer, and the information provided in the seminar in your office on December 16, 1991 regarding inbound freight transportation. ...
GST/HST Interpretation
1 February 1995 GST/HST Interpretation Reference: ETA 212, 214, 169(1) - Defaults by Customs Brokers, Entitlements to ITCs by the Importer
1 February 1995 GST/HST Interpretation Reference: ETA 212, 214, 169(1)- Defaults by Customs Brokers, Entitlements to ITCs by the Importer February 1995 XXXXX Subject: Defaults by Customs Brokers, Entitlements to ITCs by the Importer I refer to your memorandum dated February 10, 1995, requesting the legislative authorities that provide for ITC entitlements for tax paid at time of importation. ...
GST/HST Interpretation
24 February 1995 GST/HST Interpretation 11830-1[3] - Amendment to Section 174 of the Excise Tax Act (ETA) in Order that all Public Service Bodies May be Entitled to Claim a Rebate or Input Tax Credit in Respect of Meal, Travel and Other Allowances Paid to Volunteers
24 February 1995 GST/HST Interpretation 11830-1[3]- Amendment to Section 174 of the Excise Tax Act (ETA) in Order that all Public Service Bodies May be Entitled to Claim a Rebate or Input Tax Credit in Respect of Meal, Travel and Other Allowances Paid to Volunteers Unedited CRA Tags ETA 174 File 11830-1(EB) XXXXX Leg. ...
GST/HST Interpretation
7 March 1995 GST/HST Interpretation 11755-2 - Application of GST to a Lease of Real Property at
7 March 1995 GST/HST Interpretation 11755-2- Application of GST to a Lease of Real Property at Unedited CRA Tags ETA 169, 153(1), 153(2) 11755-2(sn) XXXXX District I&S Chief XXXXX Attention: XXXXX March 7, 1995 Subject: Application of GST to a Lease of Real Property at XXXXX Further to the telephone conversation of February 1, 1995 between Sara Nixon, of my staff and XXXXX of your office, and your fax of July, 1994, attached, as requested, are the research notes prepared for purposes of that discussion. ...
GST/HST Interpretation
5 June 1995 GST/HST Interpretation 11585-28 - Interpretation of Closely Related Corporations (GST) Regulations
5 June 1995 GST/HST Interpretation 11585-28- Interpretation of Closely Related Corporations (GST) Regulations File 11585-28(rs) XXXXX June 5, 1995 Dear Mr. ...
GST/HST Interpretation
31 July 1995 GST/HST Interpretation 11872-13 - GST Rebates for Indian Bands.
Unedited CRA Tags ETA 232(1) File No.: 11872-13 XXXXX XXXXX July 31, 1995 Dear XXXXX Thank you for your letter of July 11, 1995, addressed to Jamie McInnis, of my office, regarding GST rebates for Indian bands. ...
GST/HST Interpretation
25 July 1995 GST/HST Interpretation 11667-5 - GST Ruling - Section 162 (Amounts Payable on Sales of Seismic Data)
25 July 1995 GST/HST Interpretation 11667-5- GST Ruling- Section 162 (Amounts Payable on Sales of Seismic Data) Unedited CRA Tags ETA 162 File 11667-5(sm) Section 162 Telephone No. (613) 954-8585 Fax No. (613) 990-1233 XXXXX XXXXX July 25, 1995 Dear XXXXX Thank you for your letter dated April 6, 1995, with documents attached, requesting a GST application ruling with respect to the amounts received as a result of an agreement between Her Majesty the Queen in Right of Canada and XXXXX Statement of Facts Based on the information provided in your letter and the attached documentation, we understand the facts to be as follows: 1. ...
GST/HST Interpretation
1 July 1995 GST/HST Interpretation 11700-1 - GST - Non-Resident Registration and Security
1 July 1995 GST/HST Interpretation 11700-1- GST- Non-Resident Registration and Security Unedited CRA Tags ETA 240(6) File: 11700-1 (gjor) Subsection 240(6) Telephone: (613) 952-9589 Facsimile: (613) 990-1233 XXXXX July 1995 Dear Mr. ...
GST/HST Interpretation
23 February 1995 GST/HST Interpretation 1995-02-23[2] - Definition of "Public College" in Section 123 of the ETA
23 February 1995 GST/HST Interpretation 1995-02-23[2]- Definition of "Public College" in Section 123 of the ETA Unedited CRA Tags ETA 123(1) File 11910-5 (DD) Ref. ss. 123(1) Document 479 XXXXX February 23, 1995 Dear sir: This refers to your E-mail message of October 1, 1993, to Mr. ...
GST/HST Interpretation
31 January 1995 GST/HST Interpretation 11830-5-4 - Section 3 of Part VI of Schedule V of the Excise Tax Act
31 January 1995 GST/HST Interpretation 11830-5-4- Section 3 of Part VI of Schedule V of the Excise Tax Act Unedited CRA Tags ETA Sch V, Part VI, 3 Doc 555 Ref: S 3, Pt VI, Sch V 11830-5-4(MB) XXXXX January 31, 1995 Dear XXXXX This is in reply to your letter of February 8, 1993, in which you request a written approval as to whether the charity volunteer exemption under section 3 of Part VI of Schedule V of the Excise Tax Act (ETA) applies to supplies made by the XXXXX. ...