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GST/HST Ruling
8 December 2005 GST/HST Ruling 50398 - Application of the GST/HST to the Provision of Property and Services to Individuals Living at a Long-term Residence for Seniors
8 December 2005 GST/HST Ruling 50398- Application of the GST/HST to the Provision of Property and Services to Individuals Living at a Long-term Residence for Seniors Unedited CRA Tags ETA 123(1) residential unit; ETA 123(1) residential complex; ETA Sch V, Part I, 6 Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5XXXXX XXXXX XXXXX XXXXXXXXXX Case Number: 50398December 8, 2005 Subject: GST/HST APPLICATION RULING XXXXX Dear XXXXX: Thank you for your letter and attachments concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the provision of property and services to individuals living at the XXXXX. ... Yours truly, Hugh Dorward Real Property Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2005/11/29 — RITS 50632 — Application of GST/HST to Purse Winnings ...
GST/HST Ruling
25 October 2005 GST/HST Ruling 53126 - Tax Status of Supplies Made by XXXXX
25 October 2005 GST/HST Ruling 53126- Tax Status of Supplies Made by XXXXX Unedited CRA Tags ETA Sch V, Part I, 9(2)(c) Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 Case Number: 53126File No.: 11950-1 XXXXX XXXXX XXXXX XXXXXXXXXX October 25, 2005 Subject: GST/HST APPLICATION RULING Sale of Vacant Land Dear XXXXX: Thank you for your letter XXXXX (with attachments), addressed to the GST/HST Rulings Centre in XXXXX, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the transaction described below. ... Yours truly, Béatrice Mulinda Real Property Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2005/10/24 — RITS 58545 — Sale of Former Nursing/Old Age Home ...
GST/HST Ruling
6 October 2005 GST/HST Ruling 60011 - Sale of former nursing/old age home
6 October 2005 GST/HST Ruling 60011- Sale of former nursing/old age home Unedited CRA Tags ETA Sch VI, Part III, 1 Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 Case Number: 60011 XXXXX XXXXX XXXXXXXXXX XXXXX XXXXX XXXXX October 6, 2005 Subject: GST/HST RULING Application of GST/HST to XXXXX Dear XXXXX: Thank you for your letter XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to supplies of XXXXX ("the Product"). ... Yours truly, Jacqueline Russell Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2005/10/07 — RITS 63065 — Subsection 136(2) of the Excise Tax Act (ETA) and Multiple Residential Complexes ...
GST/HST Ruling
7 October 2005 GST/HST Ruling 63065 - Application of GST/HST to XXXXX
7 October 2005 GST/HST Ruling 63065- Application of GST/HST to XXXXX Unedited CRA Tags ETA 123(1) residential complex; ETA 136(2); ETA 211 Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. TO: XXXXX XXXXX XXXXX XXXXX XXXXX FROM: Daryl Hooley Senior Rulings Officer Financial Institutions and Real Property 14th Floor, Tower A, Place de Ville 320 Queen Street Ottawa, ON K1A 0L5 CASE NUMBER: 63065 DATE: October 7, 2005 Subject: Subsection 136(2) of the Excise Tax Act (ETA) and multiple residential complexes We acknowledge receipt of your XXXXX and the draft letter attached thereto. ... Should you require further assistance please contact me at (613) 954-8852. 2005/10/18 — RITS 63115 — Eligibility of Two Corporations to Elect Under Section 156 of the Excise Tax Act ...
GST/HST Ruling
27 July 2005 GST/HST Ruling 58794 - Supplies made via the Internet
27 July 2005 GST/HST Ruling 58794- Supplies made via the Internet Unedited CRA Tags ETA Sch VI, Part III, 1(d) Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 XXXXX XXXXX XXXXX Case Number: 58794 XXXXX XXXXX XXXXX July 27, 2005 Subject: GST/HST RULING Application of GST/HST to Cranberry Juice Dear XXXXX: Thank you for your fax XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to supplies of your XXXXX mL Cranberry Juice ("the Product"). ... Yours truly, Jacqueline Russell Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2005/07/15 — RITS 59548 — GST on Supplies Made by Tour Operators ...
GST/HST Ruling
4 May 2005 GST/HST Ruling 57221 - Application of the GST/HST to the activities of the XXXXX
4 May 2005 GST/HST Ruling 57221- Application of the GST/HST to the activities of the XXXXX Unedited CRA Tags ETA 123(1) residential complex; ETA 136(2); ETA 169; ETA 254; ETA 256; ETA 257; ETA Sch V, Part I, 2; ETA Sch V, Part I, 3 Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 XXXXX XXXXX XXXXX Case Number: 57221 May 4, 2005 Subject: GST/HST RULING Construction of a replacement house Dear XXXXX: Thank you for your letter XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the construction of a replacement house. ... Yours truly, Béatrice Mulinda Real Property Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2005/04/28 — RITS 59839 — Park Lot Lease and Development Fees ...
GST/HST Ruling
21 April 2005 GST/HST Ruling 49665 - Tax status of Glycerine
21 April 2005 GST/HST Ruling 49665- Tax status of Glycerine Unedited CRA Tags ETA Sch V, Part V.1, 1; ETA 178.7; ETA Sch V, Part IV, 2 Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 XXXXX XXXXX XXXXX Case Number: 49665 XXXXX XXXXX April 21, 2005 Subject: GST/HST APPLICATION RULING Application of GST/HST to Charity's Operations Dear XXXXX: Thank you for your letter XXXXX (with attachments), to the XXXXX Tax Services office, further to GST/HST Interpretation XXXXX provided by that office. ... Yours truly, Jacqueline Russell Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2005/04/08 — RITS 51793 — The Eligibility of a Daycare Activity for the Self-government Refund ...
GST/HST Ruling
8 February 2005 GST/HST Ruling 52141 - Agency Relationship and Subsection 177(1)
8 February 2005 GST/HST Ruling 52141- Agency Relationship and Subsection 177(1) Unedited CRA Tags ETA 123(1) financial service, (d); ETA 165(1); ETA 153(2) Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. XXXXX XXXXX XXXXX Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 Case Number: 52141 February 8, 2005 Subject: GST/HST INTERPRETATION Stock options for independent contractors Dear XXXXX: Thank you for your XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to stock options granted to an independent contractor. ... Yours truly, Sheena France Financial Institutions Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2005/02/08 — RITS 54865 — Tax Status of XXXXX [(Individual Ice Cream Sandwiches)] ...
GST/HST Ruling
16 February 2005 GST/HST Ruling 57030 - Application of Section 181 of the Excise Tax Act to Electronic Coupons
16 February 2005 GST/HST Ruling 57030- Application of Section 181 of the Excise Tax Act to Electronic Coupons Unedited CRA Tags B-039R, GST Administrative Policy- Application of GST to Indians Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. TO: XXXXX XXXXX XXXXX FROM: Lynn Renner Aboriginal Affairs Unit Public Service Bodies and Governments Division DATE: February 16, 2005 CASE NUMBER: 57030 Synopsis: Driving Instruction Services Acquired by an Indian Band This is in response to XXXXX regarding the subject matter. ... If you have any questions or would like to discuss this matter further, please call me at (613) 954-7952. 2005/02/18 — RITS 57507 — Importation of the XXXXX [Medical Device] ...
GST/HST Ruling
13 September 2005 GST/HST Ruling 60479 - Section 256 New Housing Rebate
13 September 2005 GST/HST Ruling 60479- Section 256 New Housing Rebate Unedited CRA Tags ETA Sch V, Part VII, 1; ETA 142; ETA 123(1) financial instrument; ETA 123(1) financial service; ETA 148; ETA 169; ETA 165; SOR/91-26 Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 Case Number: 60479 XXXXX XXXXX XXXXX September 13, 2005 Subject: GST/HST INTERPRETATION GST/HST implications of an online XXXXX Dear XXXXX: Thank you for your letter XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to your client's operations. ... Yours truly, Collin Baird GST/HST Rulings Officer Specialty Tax Unit Financial Institutions & Real Property Division Excise and GST/HST Rulings Directorate Enc.: GST Memorandum 1.4 Goods and Services Tax Rulings 2005/09/26 — RITS 63001 — ITC Eligibility in Respect of Coupon Program ...