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CRA Publications
HST Severed Letters
GST/HST Severed Letters - 1995-02
GST/HST Severed Letters - 1995-02
HST severed letters, 1995-02
GST/HST Interpretation
27 February 1995 GST/HST Interpretation 1995-02-27 - Application of the GST to Bingo Associations and Lottery Schemes
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
CRA Tags
ETA 174
24 February 1995 GST/HST Interpretation 1995-02-24 - The Program Description.
CRA Tags
ETA 165
23 February 1995 GST/HST Interpretation 11925-3-1[1] - Status Under the GST of Reimbursements of Election Expenses Paid to Federal Political Parties Pursuant to Section 322 of the Canada Elections Act (i.e., "CEA")
CRA Tags
ETA 259
23 February 1995 GST/HST Interpretation Reference: ETA 178.3 - The Application of GST to Indians and the Direct Selling Industry
23 February 1995 GST/HST Interpretation 1995-02-23[1] - Application of GST to Supplies Made in Connection with the Event held Annually by the
CRA Tags
ETA Sch V, Part VI, 2
23 February 1995 GST/HST Interpretation 1995-02-23[2] - Definition of "Public College" in Section 123 of the ETA
CRA Tags
ETA 123(1)
21 February 1995 GST/HST Interpretation 1995-02-21 - Application of the GST to the Supply of Production Services for a Television Series
CRA Tags
ETA 138; ETA Sch VI, Part V, 7
20 February 1995 GST/HST Interpretation 1995-02-20[1] - of Subsection 273(1.1)
CRA Tags
ETA 273(1.1)
20 February 1995 GST/HST Interpretation 1995-02-20[2] - Sale of Used Mobile Homes - Single vs Multiple Supplies
CRA Tags
ETA Sch V, Part I, 2
17 February 1995 GST/HST Interpretation Reference: ETA Sch. VI, Part V, 5(a), Sch. VI, Part V, 5(b) - Visit to Region - Trans-Border Issues
17 February 1995 GST/HST Interpretation Reference: ETA 261 - Visit to - Cross-Border Issues
16 February 1995 GST/HST Interpretation 11845-1[5] - Automatic Bale Wagons
16 February 1995 GST/HST Interpretation 1995-02-16[1] - The Application of the Goods and Services Tax (GST) to Professional Membership Fees Paid for by Federal or Provincial Government Departments, Agencies or Crown Corporations, on Behalf of Their Employees
CRA Tags
ETA 295
16 February 1995 GST/HST Interpretation 1995-02-16[3] - Schedule V, Part VI, Section 21
CRA Tags
ETA Sch V, Part VI, 21
14 February 1995 GST/HST Interpretation 1995-02-14 - Drop-Shipments - Horses
CRA Tags
ETA 179; ETA 252; ETA Sch VI, Part V, 1; ETA Sch VI, Part V, 7
13 February 1995 GST/HST Interpretation 11995-4[1] - Inbound Freight Transportation and Schedule VI, Part VII, Section 10
CRA Tags
ETA Sch VI, Part VII, 10
8 February 1995 GST/HST Interpretation 11925-3-1[3] - Statut, aux fins de la TPS, des droits d'adhésion payés par des commissions scolaires à
CRA Tags
LTA 259
8 February 1995 GST/HST Interpretation 11845-1[6] - Supply of Northern Shark (Dog Fish)
CRA Tags
ETA Sch VI, Part IV, 8
8 February 1995 GST/HST Interpretation 11845-1[8] - Food Ingredient - Yeast Lactase
CRA Tags
ETA Sch VI, Part III, 1
8 February 1995 GST/HST Interpretation 1995-02-08[1] - Application of the GST on the Supplies of Exclusive Copyright and Recording Services
CRA Tags
ETA Sch V, Part II, 5
8 February 1995 GST/HST Interpretation 1995-02-08[2] - The Application of the Goods and Services Tax (GST) to the Importation of Ostriches, Emus and Rheas
CRA Tags
ETA Sch VI, Part IV, 1
8 February 1995 GST/HST Interpretation 1995-02-08[3] - Grain Aeration System Multiple/Single Supplies
CRA Tags
ETA Sch VI, Part IV, 10
8 February 1995 GST/HST Interpretation 1995-02-08[4] - Application of the Goods and Services Tax (GST) to the Supply of a Piece of Agricultural Equipment Called
7 February 1995 GST/HST Interpretation 1995-02-07 - Supply of Service Maintenance Contracts
CRA Tags
ETA 123(1) financial service (d)
7 February 1995 GST/HST Interpretation 11845-1[9] - Livestock Markets
CRA Tags
ETA Sch V, Part VI, 6
7 February 1995 GST/HST Interpretation 11820-1 - Related Convention Supplies
CRA Tags
ETA 153(2)
6 February 1995 GST/HST Interpretation 1995-02-06 - Application of the GST on the Supplies of Exclusive Copyright and Recording Services
3 February 1995 GST/HST Interpretation 11845-1[7] - Feed for Bees
CRA Tags
SOR/91-39 Sch 1(2)
2 February 1995 GST/HST Interpretation 11925-3-1[2] - Status Under the GST of Membership Fees Paid by School Boards to
CRA Tags
ETA 259
2 February 1995 GST/HST Interpretation 1995-02-02 - Section 5, Schedule VII Replacement Parts
CRA Tags
ETA Sch VII, 5
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 1995-02-01 - The Application of the Legislative Provisions Would Hinge on Whether or Not Taxable Services are Provided in Canada
GST/HST Ruling
16 February 1995 GST/HST Ruling 1995-02-16[2] - Application of the GST to Real Property Transactions
CRA Tags
ETA 165(1)
3 February 1995 GST/HST Ruling 1995-02-03 - Joint Venture Operations
CRA Tags
ETA 152; ETA 155; ETA 168; ETA 169; ETA 182; ETA 273; ETA Sch V; ETA Sch VII
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2006
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11
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41
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21
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18
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2005
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18
2004
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22
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26
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23
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23
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15
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15
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26
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9
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20
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10
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20
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12
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21
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36
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28
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26
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17
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48
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24
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30
2002
December
36
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19
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21
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19
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30
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27
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23
May
20
April
6
March
21
February
10
January
24
2001
December
10
November
10
October
17
September
11
August
14
July
14
June
9
May
1
April
6
March
49
February
20
January
13
2000
December
11
November
13
October
28
September
25
August
23
July
42
June
31
May
21
April
22
March
53
February
17
January
30
1999
December
37
November
13
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6
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23
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15
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10
June
29
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27
April
15
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26
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25
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20
1998
December
46
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35
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45
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54
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38
July
44
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30
May
32
April
28
March
34
February
16
1997
November
23
October
22
September
18
August
12
July
27
June
17
May
22
April
24
March
8
February
28
January
18
1996
December
16
November
15
October
17
September
9
August
32
July
9
June
19
May
25
April
19
March
46
February
25
January
31
1995
December
14
November
27
October
19
September
14
August
24
July
25
June
25
May
24
April
11
March
28
February
35
January
22
1994
December
6
November
10
October
10
September
18
August
36
July
15
June
9
May
10
April
9
March
10
February
15
January
2
1993
November
1
January
1
1992
November
1
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1
February
1