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CRA Publications
HST Severed Letters
GST/HST Severed Letters - 1995-11
GST/HST Severed Letters - 1995-11
HST severed letters, 1995-11
GST/HST Interpretation
29 November 1995 GST/HST Interpretation 11610-4[3] - Payment of GST by a Third Party to a Contract
CRA Tags
ETA 231(1)
29 November 1995 GST/HST Interpretation 11715-1 - Application of the GST to the Supply of a Contract to Provide a Needs/Feasibility Study
CRA Tags
ETA 42, 50, 123
29 November 1995 GST/HST Interpretation 11605-1 - GST and Penalty Charges
CRA Tags
ETA 182(1)
28 November 1995 GST/HST Interpretation 11925-1[2] - Application of the GST on the Payment of Patronage Dividends
CRA Tags
ETA 123(1) non-profit organization
28 November 1995 GST/HST Interpretation 11925-1[4] - Payment of Patronage Dividends
CRA Tags
ETA 123(1) non-profit organization
27 November 1995 GST/HST Interpretation 11950-1[16] - GST Treatment of Cost-Plus Administrative Fees
CRA Tags
ETA 123(1) financial service
27 November 1995 GST/HST Interpretation 11950-2[3] - Application de la TPS aux infrastructures construites par les municipalités
CRA Tags
LTA Ann. V, Partie VI, 21
27 November 1995 GST/HST Interpretation 11865-6[2] - The Application of the Goods and Services Tax (GST) to the Supply of Photo Refractive Keratotomy Surgery, a Type of Laser Eye Surgery
CRA Tags
ETA Sch VI, Part II, 5
27 November 1995 GST/HST Interpretation File: 11740-1 - Application of GST to a Supply of Real Property
CRA Tags
ETA.152; ETA 168; ETA 123(1) builder; ETA 123(1) residential complex
24 November 1995 GST/HST Interpretation 11690-1[2] - Registration of Corporate Partners
CRA Tags
ETA 145, 169, 175, 240
23 November 1995 GST/HST Interpretation 11650-1, 10 - GST Documentary Requirements
CRA Tags
ETA 169(1)
22 November 1995 GST/HST Interpretation 11695-7-2[2] - Administration of the Goods and Services Tax (GST) and Some Fundamental Flaws in the Legislation and the Forms Used to Report the GST
CRA Tags
ETA 228(4); ETA 280(1)
16 November 1995 GST/HST Interpretation 11930-3[2] - Application of the GST to a Soccer Tournament Established by a Public Sector Body
CRA Tags
ETA 123(1) membership; ETA Sch V, Part VI, 12
16 November 1995 GST/HST Interpretation 11930-3[3] - Application of the GST to a Soccer Tournament
CRA Tags
ETA Sch V, Part VI, 12
16 November 1995 GST/HST Interpretation 11925-3[1] - Whether a Proprietorship Operation that Receives More Than 40% of Its Revenue From Government Funding Could Constitute a Qualifying Non-profit Organization for the Purpose of the 50% Rebate Provided in Section 259 of the Excise Tax Act
CRA Tags
ETA 123(1) non-profit organization; ETA 259(1); ETA 259(2)
16 November 1995 GST/HST Interpretation 11925-3[2] - Whether a Proprietorship Operation that Receives More than 40% of its Revenue from Government Funding Could Constitute a Qualifying Non-profit Organization for the Purpose of the 50% Rebate Provided in Section 259 of the Excise Tax Act (ETA)
CRA Tags
ETA 123(1) non-profit organization; ETA 259
9 November 1995 GST/HST Interpretation 11849-1[2] - and its Entitlement to Tax Relief on its Purchase of Certain Services Rendered in Respect of Automobile Accidents
8 November 1995 GST/HST Interpretation 11750-5-1 - Bare Trust - Deregistration
CRA Tags
ETA 242
8 November 1995 GST/HST Interpretation 11695-16 - Adjustments to GST Returns
3 November 1995 GST/HST Interpretation 11755-19 - Application of GST to Rebates Paid by Natural Gas Brokers to
CRA Tags
ETA 181.1
2 November 1995 GST/HST Interpretation 11894-7 - Clarification as to Whether the Management Bodies Established by Under Qualify to be Determined to be Municipalities for GST Purposes as "Special Purpose Provincially or Territorially Established Authorities" as Outlined in Technical Information Bulletin B-046 Published by Revenue Canada
CRA Tags
ETA 123(1) municipality; ETA 259(1) municipality; Technical Information Bulletin B-046, Administrative Guidelines for Municipalities
1 November 1995 GST/HST Interpretation 11645-4 - Administrative Definition of "Custodial and Nominee Services"
CRA Tags
ETA 217; ETA Sch VI, Part V, 17
1 November 1995 GST/HST Interpretation 11845-2[11] - The GST Status of the Supply of the Product
CRA Tags
SOR/91-39 Sch 1(4)
1 November 1995 GST/HST Interpretation 11845-2[12] - Application of the Goods and Services Tax (GST) to Supplies of "Fertilizer" in the Context of Section 5 of Part IV to Schedule VI of the Excise Tax Act (ETA)
CRA Tags
ETA Sch VI, Part IV, 5
1 November 1995 GST/HST Interpretation 11915-7-3 - Application of GST to Supplies of Dance Instruction Made by Dance Schools
CRA Tags
ETA Sch V, Part III, 8
1 November 1995 GST/HST Interpretation 11905-3 - The GST Status of Supplies of Services Made x by the
CRA Tags
ETA Sch V, Part III, 2
1 November 1995 GST/HST Interpretation 11585-9 - Cost Sharing Arrangements
CRA Tags
ETA 150(1)
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4
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13
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9
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6
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1
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4
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6
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7
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5
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11
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7
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6
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9
2014
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4
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3
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8
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8
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12
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10
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7
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4
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10
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12
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7
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5
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4
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6
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17
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24
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6
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11
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9
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15
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20
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10
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12
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14
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13
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4
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13
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10
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5
2011
November
1
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1
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1
2009
December
2
2008
December
18
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18
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11
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9
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13
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15
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10
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11
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6
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17
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15
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13
2007
December
22
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15
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11
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6
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9
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29
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11
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21
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15
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14
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15
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13
2006
December
10
November
11
October
13
September
41
August
16
July
10
June
21
May
13
April
18
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20
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21
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26
2005
December
9
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8
October
16
September
11
August
11
July
10
June
15
May
6
April
12
March
14
February
13
January
18
2004
December
18
November
12
October
13
September
22
August
26
July
23
June
23
May
15
April
15
March
26
February
9
January
10
2003
December
20
November
10
October
20
September
12
August
21
July
36
June
28
May
26
April
17
March
48
February
24
January
30
2002
December
36
November
19
October
21
September
19
August
30
July
27
June
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
October
6
September
23
August
15
July
10
June
29
May
27
April
15
March
26
February
25
January
20
1998
December
46
November
35
October
45
September
54
August
38
July
44
June
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
March
1
February
1