GST/HST Severed Letters - 2005-03

HST severed letters, 2005-03

Excise Interpretation

3 March 2005 Excise Interpretation 52964 - Small Manufacturers Under the Excise Tax Act

CRA Tags
LTA 2(1) fabricant ou producteur

3 March 2005 Excise Interpretation 58167 - Manufacturing Activities for Excise Tax Purposes

CRA Tags
ETA 23(1)

Excise Ruling

1 March 2005 Excise Ruling 50105 - Exemption Request - Financial Guarantee Insurance

CRA Tags
LTA 23(9.1); LTA 64; LTA 2(1) combustible diesel

GST/HST Interpretation

31 March 2005 GST/HST Interpretation 59531 - Temporary Importation of Amusement Rides

CRA Tags
ETA 165

31 March 2005 GST/HST Interpretation 59532 - Temporary Importation of Amusement Rides

CRA Tags
ETA 165

24 March 2005 GST/HST Interpretation 31539 - Temporary Importation of Amusement Rides

CRA Tags
ETA 123(1) money; ETA 165; ETA 169; ETA 181; ETA 144.1; ETA 212; ETA 240; ETA Sch VII, 7

24 March 2005 GST/HST Interpretation 44623 - Importation of Warranty Replacement Goods

CRA Tags
ETA Sch VII, 5

21 March 2005 GST/HST Interpretation 47101 - Joint Venture Arrangements Between XXXXX and XXXXX

CRA Tags
ETA 123(1) service; ETA 123(1) supply; ETA 165

14 March 2005 GST/HST Interpretation 51795 - Transfer of an Interest in a Trust Holding a Freehold Mineral Title - XXXXX

CRA Tags
ETA 123(1) property; ETA 123(1) service; IA 87

14 March 2005 GST/HST Interpretation 53920 - Supplies of extended warranties on vehicles, and product service plans for software made to bands and band-empowered entities

CRA Tags
ETA Part IX; ETA Sch VI, Part II, 2

10 March 2005 GST/HST Interpretation 59013 - FMV XXXXX Meeting

CRA Tags
ETA 123(1) fair market value; ETA 154(1); ETA 154(2)

9 March 2005 GST/HST Interpretation 43546 - Application of GST/HST to an Incentive Card Program

CRA Tags
ETA 123(1) non-profit organization; ETA 148; ETA 240; ETA Sch V, Part VI, 6; ETA Sch V, Part VI, 17; ETA Sch V, Part VI, 20(c)

3 March 2005 GST/HST Interpretation 49634 - Joint Venture Arrangements Between XXXXX and XXXXX

CRA Tags
ETA 123(1) financial instrument; ETA 267.1; ETA 269

GST/HST Ruling

7 March 2005 GST/HST Ruling 54859 - Supplies of Cannabis

CRA Tags
ETA 123(1) service; ETA 123(1) supply; ETA 142(1); ETA 143(1); ETA 165(1)

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