GST/HST Severed Letters - 1997-10

HST severed letters, 1997-10

GST/HST Interpretation

31 October 1997 GST/HST Interpretation HQR0000145 - System Improvement Reserve Fund

CRA Tags
Grants & Subsidies Administrative Policy

30 October 1997 GST/HST Interpretation HQR0000587 - Materials Supplied With Correspondence Courses

CRA Tags
ETA Sch V, Part III, 2; ETA Sch V, Part III, 4; ETA Sch V, Part III, 7; ETA Sch V, Part III, 8; ETA Sch V, Part III, 9; ETA Sch V, Part III, 11; ETA Sch V, Part III, 16

30 October 1997 GST/HST Interpretation HQR0000654 - Subsection 177(1.1) of the Excise Tax Act

CRA Tags
ETA 177(1.1)

29 October 1997 GST/HST Interpretation HQR0000558 - Right to Use Copyrighted Database

CRA Tags
ETA 144.1; ETA 132.1; ETA 220.08; ETA Sch IX, Part III, 2

29 October 1997 GST/HST Interpretation HQR0000306 - Documentary Requirements - Supplier's Registration Number

CRA Tags
ETA 169(4)

28 October 1997 GST/HST Interpretation HQR0000804 - Registration of Canada Customs and Revenue Agency

CRA Tags
ETA 122; ETA 165

28 October 1997 GST/HST Interpretation HQR0000310 - Joint Venture Election and Acquisition of Real Property

CRA Tags
ETA 273(1)

24 October 1997 GST/HST Interpretation 11894-13 - Municipal Transit Services

CRA Tags
ETA Sch V, Part VI, 24

20 October 1997 GST/HST Interpretation 11842-8 - Application of GST on Private Vehicles Purchased by a Member of a Visiting Force

CRA Tags
ETA 2(6), 165(1), 252(1)

16 October 1997 GST/HST Interpretation HQR0000011 - Returnable Containers

CRA Tags
ETA 226

15 October 1997 GST/HST Interpretation HQR0000842 - Coin Machines - GST/HST Status of Fee/Commission

CRA Tags
ETA 123(1)

9 October 1997 GST/HST Interpretation HQR0000710 - Emergency Repairs to Empty Cargo Containers

CRA Tags
ETA Sch VI, Part V, 6.2

8 October 1997 GST/HST Interpretation HQR0000029 - GST Treatment of Capital Leases -

CRA Tags
ETA 136(1); ETA 152(2); ETA 168(2); ETA 227(1); SOR/91-51 Part V

7 October 1997 GST/HST Interpretation HQR0000504 - Ruling Request on Behalf of , Relating to Volume Rebates

CRA Tags
ETA 181.1, 232(2)

7 October 1997 GST/HST Interpretation HQR0000453 - Operating Fees - Permits, Certificates and Registration of Designs

CRA Tags
ETA Sch V, Part VI, 20(a); ETA 154

6 October 1997 GST/HST Interpretation HQR0000736 - Registration of Taxi Owner/Operators in

CRA Tags
ETA 123, 240(1.1)

3 October 1997 GST/HST Interpretation HQR0000561 - Partage successoral

CRA Tags
ETA 123(1)

3 October 1997 GST/HST Interpretation HQR0000794 - Application of the Goods and Services Tax to Fees Associated with Self-Directed Registered Retirement Savings Plans ("RRSPs") and Self-Directed Registered Retirement Income Funds ("RRIFs")

CRA Tags
ETA 123(1), 165(1)

1 October 1997 GST/HST Interpretation HQR0000697 - Legal Services Performed Before 1991 - Section 341.1 of the Excise Tax Act

CRA Tags
ETA 341.1

1 October 1997 GST/HST Interpretation HQR0000363 - Application of Tax on Employment Contracts Between and Its Sales Representatives

CRA Tags
ETA 123(1) property; ETA 253

1 October 1997 GST/HST Interpretation HQR0000252 - GST/HST Status of Game Bird Feed

CRA Tags
SOR/91-39 Sch 1(3)

1 October 1997 GST/HST Interpretation HQR0000330 - NITCs for Used Car Transactions Between April 24 and June 30, 1996

CRA Tags
ETA 176(1)

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