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31 December 2007 GST/HST Interpretation 100376 - Financial Institution Annual Information Schedule

The Product is considered to be a carbonated beverage pursuant to paragraph 1(c) of Part III of Schedule VI and is therefore taxable at 6% GST or 14% HST regardless of the serving size. ...

19 August 1996 GST/HST Interpretation 11640-3[6] - International Cargo Containers

Further, on-going maintenance and upkeep that would reasonably allow a container to safely continue its journey would not be considered an emergency repair. ...

2 June 1994 GST/HST Interpretation 11635-3[2] - Voluntary Registration

XXXXX can be considered to be engaged in commercial activities in Canada by paying claims in the process of terminating its original commercial activities. ...

2 November 1994 GST/HST Interpretation 11645-2[1] - Relief from Payment of GST on Importation is Available to a Registered Non-resident

According to section 143.1 of the Excise Tax Act (Act), if Company A sells books to Company B, then Company B is considered to be the recipient of the supply from Company A (the supplier). ...

31 October 1994 GST/HST Interpretation 11695-4 - Mandatory Bank Remitting

In the interim, however, to address your concern about enforcement, failure to comply with mandatory banking requirements may be considered an offense pursuant to Section 329 of the Excise Tax Act. ...

1 August 1996 GST/HST Interpretation 11645-3[1] - The Application of the Goods and Services Tax (GST) to Canadian Goods Returned to Canada

The tax treatment to be accorded to imported goods considered to be Canadian goods and goods once accounted for, exported and returned was outlined in the Department of Finance Press Release dated December 18, 1990. ...

25 August 1994 GST/HST Interpretation 1994-08-25 - Used Goods Acquired for Supply

As is the case with full notional input tax credits, the Department's policy in this area has been to deny the 50% notional input tax credit because the goods are not considered to have been acquired for the purpose of supply. ...

20 February 1992 GST/HST Interpretation 1992-02-20 - Sale of Real Property Interest

It is your understanding that the supply of an equitable interest in real property is considered a sale within the meaning of the Excise Tax Act (the "Act") and therefore qualifies for the self-assessment provision in subsection 221(2) of the Act. ...

30 August 1994 GST/HST Interpretation 1994-08-30 - Waiver of Penalty and Interest in "Wash Transaction" Situations

The waiver or cancellation of penalty and interest is an exceptional matter that is also considered locally, on a case by case basis, in certain situations that generally involve extraordinary circumstances. ...

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

Since stevedoring and terminal operations (tailgating and top wharfage) are considered freight transportation services and are supplied in conjunction with an import movement of cargo these charges would also be zero-rated. ...

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