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16 December 2004 GST/HST Ruling 52601 - GST/HST Treatment of Various Health-related Products

Vitamins and minerals in pill, capsule and tablet form are not considered to be food, beverage or ingredients for human consumption and are therefore, not within the scope of section 1 of Part III of Schedule VI to the ETA. ...

23 December 2004 GST/HST Ruling 54536 - Supply of Three Varieties of Organic Flax Oil

Moreover, in order to be regarded as an ingredient to a food or beverage, the final product, in and of itself, must be considered to be a food or beverage by the average consumer. ...

15 October 2004 GST/HST Interpretation 41211 - Drop-Shipment Rules: Storage Fees

Further, where a person is providing a service included in any of paragraphs (a) to (m) of that definition, reference is made to the GST/HST Financial Services Regulations, which require that the supplier be a "person at risk" or an "agent, salesperson or broker of a person at risk" in relation to the underlying instrument (money) in order for the service to be considered a "financial service". ...

24 September 2004 GST/HST Interpretation 45519 - Application of GST to Digital Images and Graphic Designs

The supply of a storage service is considered to be a supply of a commercial service. ...

17 September 2004 GST/HST Interpretation 54333 - Tax status of postage stamps sold to an Indian band-operated postal outlet on a reserve

Paragraph 1(m) excludes from zero-rating: cakes, muffins, pies, pastries, tarts, cookies, doughnuts, brownies, croissants with sweetened filling or coating, or similar products where (i) they are prepackaged for sale to consumers in quantities of less than six items each of which is a single serving, or (ii) they are not prepackaged for sale to consumers and are sold as single servings in quantities of less than six, but not including bread products, such as bagels, English muffins, croissants or bread rolls, without sweetened filling or coating; It is the CRA's position that the bars are considered to be "similar products" for the purposes of paragraph 1(m). ...

3 August 2004 GST/HST Interpretation 52333 - Clarification of section 261 of the Excise Tax Act with respect to Code 8 rebate claims made by Indian bands and band-empowered entities

Interpretation Given Where the delivery charges form part of the supply of the goods and are not considered to be a separate supply, a registrant can choose any method to apportion the delivery charge as long as it is fair and reasonable in the circumstances. ...

29 November 2005 GST/HST Interpretation 50632 - Application of GST/HST to Purse Winnings

Interpretation Given We considered the issues provided in your submission, along with previous communications and the relevant legislative provisions in the ETA. ...

5 December 2005 GST/HST Interpretation 62908 - Eligibility for the Code 8 Rebate of Travel Allowances Given to Employees as an Inducement to Gain or Maintain Their Employment

In those circumstances, the amount is considered to be paid out for the personal benefit of the employee, and not an amount paid for band management activities. ...

29 November 2005 GST/HST Interpretation 65402 - Application of GST/HST to Purse Winnings