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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

You have requested that an amendment be considered 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. ...
GST/HST Interpretation

29 May 1995 GST/HST Interpretation 11865-2 - - Application of the GST to the In Vitro Fertilization (IVF) Services

Conversely, if XXXXX does not provide such medical care, they do not meet the definition of a "health care facility" and consequently will not be considered to provide "institutional health care service" pursuant to section 2 of Part II of Schedule V to the ETA. ...
GST/HST Interpretation

20 January 1997 GST/HST Interpretation 11865-1 - Tax Status of the Supply of Meal Supplements in a Medically Supervised Weight Reduction Program

Answers 1) Based on the nutritional information provided and on the marketing of the product, the XXXXX is considered as a meal replacement and is zero-rated where provided by itself and not within a weight reduction program. ...
GST/HST Interpretation

15 November 1996 GST/HST Interpretation 11650-9[2] - Proposed Amendment to Section 153 - The "Trade-in Approach"

Cost less Residual) (650.00) * Finance Charge per month (Finance Base x Money Factor) 63.70 Depreciation Charge per month (Depreciation Base / Term) (13.54) * GST Base (Finance Charge + Depreciation Charge) 50.16 GST per month (GST Base x 7%) 3.51 * Note: In our earlier response we took the position that where the Depreciation Base was a negative amount, the Depreciation Charge was considered to be nil. ...
GST/HST Interpretation

3 April 1995 GST/HST Interpretation 1995-04-03 - Application of GST to Real Property Transactions Involving an Official of the

In other words, where a diplomat receives a diplomatic rebate in respect of GST amounts paid relating to construction services, said amounts will not be considered when calculating the GST new housing rebate. ...
GST/HST Interpretation

1 November 1995 GST/HST Interpretation 11645-4 - Administrative Definition of "Custodial and Nominee Services"

In particular, you would like to know if the services provided by the XXXXX (as described in its information brochure) would be considered as "custodial services". ...
GST/HST Interpretation

8 December 1995 GST/HST Interpretation 11650-02 - Addition to Museum

The allocation of costs between the renovation and the construction of the addition would be considered a direct attribution method. ...
GST/HST Interpretation

31 January 1997 GST/HST Interpretation 11590-5[1] - GST Treatment of Performance Bonds and Labour and Materials Payment Bonds

This advance is made pursuant to the terms of the performance bond which is considered a financial instrument under subsection 123(1) of the Excise Tax Act. ...
GST/HST Interpretation

5 December 1996 GST/HST Interpretation 11650-3[1] - Tax Treatment on the Acquisition of Equipment in a Leaseback Transaction

It is assumed that none of the issues herein are being considered by a Revenue Canada Excise/GST Office in connection with a GST return already filed and none of the issues are under objection or appeal. ...

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