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CRA Publications
HST Severed Letters
GST/HST Severed Letters - 1998-09
GST/HST Severed Letters - 1998-09
HST severed letters, 1998-09
General Information Letter
28 September 1998 General Information Letter HQR0000702 - GENERAL INFORMATION LETTER Sales to Provincial/Territorial Governments
CRA Tags
ETA 122; Reciprocal Taxation Agreements
25 September 1998 General Information Letter HQR0000981 - GENERAL INFORMATION LETTER Tax Treatment of French Language Instruction
CRA Tags
ETA Sch V, Part III, 11
25 September 1998 General Information Letter HQR0000997 - GENERAL INFORMATION LETTER Tax Treatment of English Language Instruction
CRA Tags
ETA Sch V, Part III, 11
GST/HST Interpretation
30 September 1998 GST/HST Interpretation HQR0001208 - Application of the GST/HST to the Supply of Memberships and New Merchandise Distributed by a Charity
CRA Tags
ETA Sch V, Part V.1
30 September 1998 GST/HST Interpretation HQR0001291 - Whether a Choir Activity Constitutes Exempt Music Lessons Pursuant to Paragraph 9(b), Part III of Schedule V
CRA Tags
ETA Sch V, Part III, 9(b)
30 September 1998 GST/HST Interpretation HQR0001315 - Section 11, Part III, Schedule V
CRA Tags
ETA Sch V, Part III, 11
28 September 1998 GST/HST Interpretation HQR0000848 - Management Fees Received by Sole Director of His Own Corporation
CRA Tags
ETA 123(1) business; ETA 123(1) commercial activity; ETA 123(1) office; ETA 123(1) service; ETA 123(1) supply; ETA 123(1) taxable supply; ETA 127; ETA 148; ETA 165; ETA 240
28 September 1998 GST/HST Interpretation HQR0001103 - GST Treatment of Recreation Centres Supplied Concurrently with Residential Complexes
28 September 1998 GST/HST Interpretation HQR0001210 - Sale of a Lease and Leased Equipment,
28 September 1998 GST/HST Interpretation HQR0001218 - Zero-rating of an Exempt Portion of a Tour Package
28 September 1998 GST/HST Interpretation HQR0001259 - Application of the GST/HST to Deposit Transfer Fees
28 September 1998 GST/HST Interpretation HQR0001331 - GST Treatment of Recreation Centres Supplied Concurrently with Residential Complexes
28 September 1998 GST/HST Interpretation HQR0000166 - Application of the GST to the Supply of Financial Assistance
CRA Tags
ETA 123(1) financial service; ETA 134; ETA 141.01(2); ETA 169(1)
28 September 1998 GST/HST Interpretation HQR0000467 - Section 14 of Part III of Schedule V to the Excise Tax Act
CRA Tags
ETA Sch V, Part III, 14
28 September 1998 GST/HST Interpretation HQR0000800 - Bare Trust Issue
23 September 1998 GST/HST Interpretation HQR0000138 - Application of the GST/HST to Services Supplied to
CRA Tags
ETA 183(3); ETA 183(10)
23 September 1998 GST/HST Interpretation HQR0000998 - Long-term Lease by a City Schedule V, Part VI, Section 25
CRA Tags
ETA 209(1); ETA 136.1(1); ETA Sch V, Part VI, 25
23 September 1998 GST/HST Interpretation HQR0001214 - Review of Technical Content of a Real Property Memorandum for
CRA Tags
ETA 148(1); ETA 221(1); ETA 221(2); ETA 228(2); ETA Sch V, Part I, 6
23 September 1998 GST/HST Interpretation HQR0000265 - Entitlement of a Member of a Partnership to Claim Input Tax Credits
CRA Tags
ETA 272.1(2)(b); ETA 185(1); ETA 169(1)
22 September 1998 GST/HST Interpretation HQR0000444 - Prescribed Property
CRA Tags
ETA 259; SOR/91-37 4
21 September 1998 GST/HST Interpretation HQR0000155 - The Application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the Operations of with Respect to
16 September 1998 GST/HST Interpretation HQR0000370 - Definition of Vocational School
CRA Tags
ETA Sch V, Part III, 1 vocational school
15 September 1998 GST/HST Interpretation HQR0001042 - L'alinéa 225(4)c) de la Loi sur la taxe d'accise
CRA Tags
LTA 225(4)c)
15 September 1998 GST/HST Interpretation HQR0001154 - Small Suppliers and Non-substantial Renovations
CRA Tags
ETA 192; ETA 148; ETA 166; ETA 225(1); ETA 228(2)
11 September 1998 GST/HST Interpretation HQR0000863 - Tax Status of Certain "Emergency Services" and "Ambulance Services"
CRA Tags
ETA 182
11 September 1998 GST/HST Interpretation HQR0000934 - Tax Status of Damage Payments When Damage Waiver Not Purchased
CRA Tags
GST/HST Memoranda Series, Section 1.4, Goods and Services Tax Rulings
11 September 1998 GST/HST Interpretation HQR0001263 - Your File : Lease or Licence
CRA Tags
GST/HST Policy Statement P-062, Distinction Between Lease, Licence and Similar Arrangement
11 September 1998 GST/HST Interpretation HQR0000263 - Freight Damage Settlements - GST Reg No.
CRA Tags
ETA 123(1) financial service; ETA 182(1)
10 September 1998 GST/HST Interpretation HQR0001060 - Application of GST/HST to Supplies Made by
CRA Tags
ETA Sch V, Part III, 7; ETA Sch V, Part III, 9; ETA 123(1) school authority
8 September 1998 GST/HST Interpretation HQR0001005 - Definition of Vocational School
CRA Tags
ETA Sch V, Part III, 1
8 September 1998 GST/HST Interpretation HQR0001130 - Condominium Unit for Mixed, Exempt and Commercial Use
CRA Tags
ETA Sch V, Part I, 6(a)
8 September 1998 GST/HST Interpretation HQR0001177 - Defaulted Agreement of Purchase and Sale
CRA Tags
ETA 123(1) builder; ETA 123(1) sale; ETA 191(1); ETA 183(1); ETA 254(2); ETA 183(9); ETA 133; ETA Sch V, Part I, 2; ETA Sch V, Part I, 4(b)
4 September 1998 GST/HST Interpretation HQR0001280 - Application of the GST/HST to Supplies of Information Transmitted Using Satellite and Internet Technology by a Registered Non-resident Corporation
CRA Tags
ETA 142(1)(b); ETA 142(2)(b); ETA 142(2)(g)
3 September 1998 GST/HST Interpretation HQR0001105 - Application of the GST to Project Development Costs of a Terminated Joint Venture
CRA Tags
ETA 182(1)
3 September 1998 GST/HST Interpretation HQR0001287 - Yukon First Nations - Information Sessions March 24th & 25th
2 September 1998 GST/HST Interpretation HQR0001099 - Election Under Subsection 167(1) ETA
CRA Tags
ETA 167(1)
2 September 1998 GST/HST Interpretation HQR0000762 - Application de la TPS/TVH au cas relatif aux indemnités versées à un fonctionnaire municipal
CRA Tags
LTA 174
1 September 1998 GST/HST Interpretation HQR0000628 - Excise Tax Act Subsection 153(3)
CRA Tags
ETA 153(3)
GST/HST Ruling
30 September 1998 GST/HST Ruling HQR0001197 - Application of the GST/HST to Levies Used to Fund the Activities of a Non-profit Organization
30 September 1998 GST/HST Ruling HQR0001288 - GST Status of the Supply of
CRA Tags
ETA Sch VI, Part II
30 September 1998 GST/HST Ruling HQR0000338 - Application of the GST/HST to Monetary Advances Made as a Financial Service
CRA Tags
ETA 123(1) financial service; ETA Sch V, Part VII, 1
29 September 1998 GST/HST Ruling HQR0001213 - Sale of Residential Complex
CRA Tags
ETA 123; ETA 165; ETA 221; ETA 222; ETA 257
29 September 1998 GST/HST Ruling HQR0000599 - Processing of an Application for a Septic System Use Permit
CRA Tags
ETA Sch V, Part VI, 20(c)
29 September 1998 GST/HST Ruling HQR0000902[1] - Application of the GST/HST to the Supply of Seven Varieties of Single Serving Packages of Food
CRA Tags
ETA Sch VI, Part III
25 September 1998 GST/HST Ruling HQR0001045 - Grants and Subsidies
25 September 1998 GST/HST Ruling HQR0001050 - Tax Treatment of English Language Instruction
CRA Tags
ETA Sch V, Part III, 11; ETA 123(1) public college; ETA 123(1) school authority; ETA 123(1) university; ETA 240; ETA 148(1)
25 September 1998 GST/HST Ruling HQR0001237 - Does the Qualify as a Vocational School?
CRA Tags
ETA Sch V, Part III, 8
22 September 1998 GST/HST Ruling HQR0001092 - GST Status of Courses Under Section 11, Part III, Schedule V
CRA Tags
ETA Sch V, Part III, 11
17 September 1998 GST/HST Ruling HQR0001271 - Application of HST to Postage
CRA Tags
GST/HST Memoranda Series, Section 1.4, Goods and Services Tax Rulings
16 September 1998 GST/HST Ruling HQR0001148 - Instruction Provided by First Aid Training Organization
CRA Tags
ETA Sch V, Part III, 6; ETA Sch V, Part III, 8
11 September 1998 GST/HST Ruling HQR0001091 - Applicability of the GST to Interchange Canada Agreements Involving the Assignment of Employees to Departments of the Federal Government
CRA Tags
ETA 232(1); ETA 232(4)
8 September 1998 GST/HST Ruling HQR0001144 - Application of the GST/HST to Supplies of Admissions to Staff Parties
8 September 1998 GST/HST Ruling HQR0001175 - Eligibility for Input Tax Credits
CRA Tags
ETA 123(1) non-profit organization; ETA 165; ETA 169; ETA 221; ETA 225; ETA 259; ETA Sch V, Part III; ETA Sch V, Part VI
2 September 1998 GST/HST Ruling HQR0000911 - Medical Clinic
CRA Tags
ETA Sch V, Part II, 5; ETA Sch V, Part II, 7
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December
18
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18
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11
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9
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15
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6
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2007
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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
April
15
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14
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15
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13
2006
December
10
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11
October
13
September
41
August
16
July
10
June
21
May
13
April
18
March
20
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21
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26
2005
December
9
November
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
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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