GST/HST Severed Letters - 1996-02

HST severed letters, 1996-02

GST/HST Interpretation

29 February 1996 GST/HST Interpretation 11860-2[11] - Appareils médicaux - Articles chaussants pour les personnes handicapées

CRA Tags
Règlement sur les appareils médicaux, 2c)

28 February 1996 GST/HST Interpretation 1996-02-28 - GST Status of Supplies of R.V. Sites Made by Way of Lease, Licence or Similar Arrangement

CRA Tags
ETA 123(1) residential trailer park; ETA 123(1) trailer park; ETA Sch V, Part I, 7(b)

27 February 1996 GST/HST Interpretation 11640-3[14] - Supply of Drivers' Services

CRA Tags
ETA 133; ETA 142; ETA 165; ETA 169; ETA Sch VI, Part V, 7; ETA Sch VI, Part VII, 6

27 February 1996 GST/HST Interpretation 11640-3[15] - Export of an Automobile

CRA Tags
ETA 252(1)

22 February 1996 GST/HST Interpretation 11635-10[3] - Transfer of Title to Farmland in a Partnership

CRA Tags
ETA 145(1)

21 February 1996 GST/HST Interpretation 11860-2[15] - The Application of the GST to the Supply of Your Product,

CRA Tags
ETA Sch VI, Part II, 31

20 February 1996 GST/HST Interpretation 11870-1[2] - Lease, Licence or Similar Arrangement

CRA Tags
ETA 191(3)(b)(i)

16 February 1996 GST/HST Interpretation 11650-7[2] - Input Tax Credit Entitlement and Removal Expenses

CRA Tags
ETA 175; ETA Sch V

14 February 1996 GST/HST Interpretation 11650-1[5] - Eligible Capital Property and Capital Property

CRA Tags
ETA 123(1) capital property; ETA 200

14 February 1996 GST/HST Interpretation 11910-5[1] - GST Rebates - Public College

CRA Tags
ETA 123(1) public college; SOR/91-37 2 government funding

14 February 1996 GST/HST Interpretation 11645-8 - Proposal for the Imposition of GST Under Division III of the Excise Tax Act

CRA Tags
ETA Sch VII, 1

14 February 1996 GST/HST Interpretation 11910-5[3] - GST Rebates - Public College

CRA Tags
ETA 123(1) public college

13 February 1996 GST/HST Interpretation 1996-02-13 - Proposed Tariff Item to Replace the Passover Products Remission Order

CRA Tags
ETA Sch VII, 1

13 February 1996 GST/HST Interpretation 11645-3[3] - Applications for Rebate of the GST Paid Upon Importation of Goods, Where the Non-resident Supplier Has Pre-collected Tax

CRA Tags
ETA Part IX, Division III

12 February 1996 GST/HST Interpretation 11650-10[3] - 6/106th Tax Factor for Claiming Input Tax Credits

CRA Tags
ETA 169; ETA 175

9 February 1996 GST/HST Interpretation 11755-11 - Application of GST to Transactions Involving Early Payments and Advance Payments

CRA Tags
ETA 161

7 February 1996 GST/HST Interpretation 11755-1 - Vehicle Leases and Buy-out Options

CRA Tags
ETA 153; ETA 169; ETA 176

6 February 1996 GST/HST Interpretation 11650-7[3] - Input Tax Credit Entitlement on Removal Expenses

CRA Tags
ETA 169; ETA 170; ETA 175

6 February 1996 GST/HST Interpretation 11635-10[2] - Transfers of Farmland into Joint Tenancy

CRA Tags
ETA 123(1) real property; ETA 141.1; ETA 171; ETA 221; ETA 228; ETA 240

5 February 1996 GST/HST Interpretation 11680-4[2] - Joint Venture Election

CRA Tags
ETA 123(1) person; ETA Sch VI, Part V, 7; ETA Sch VI, Part V, 23

1 February 1996 GST/HST Interpretation 11585-17[2] - Lease Assignment from

CRA Tags
ETA 123(1) property

1 February 1996 GST/HST Interpretation 11705-4 - The Requirements for the Disclosure of Tax Under the Excise Tax Act (the Act)

CRA Tags
ETA 223(1)

1 February 1996 GST/HST Interpretation 11595-1 - Tax Status of Insurance Premiums

CRA Tags
ETA 123(1) Agency; ETA 178

1 February 1996 GST/HST Interpretation 11590-3 - Are Able to Qualify as Listed Financial Institutions and Are Thus Able to Register and To Elect Under Section 150 to Exempt Supplies of Management Services From

CRA Tags
ETA 240(3)(a)

1 February 1996 GST/HST Interpretation 11860-2[14] - Medical Devices - Footwear for the Disabled

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