GST/HST Severed Letters - 2012-06

HST severed letters, 2012-06

Excise Interpretation

1 June 2012 Excise Interpretation 142432 - Clarification of Application of [Air Traveller’s Security Charge] (ATSC) Regarding Small Charter Operations

CRA Tags
Air Travellers Security Charge Act: 11(2)(c), 12(2)(b), 13(2), 4

GST/HST Interpretation

26 June 2012 GST/HST Interpretation 109656 - Dance lessons as vocational courses under the ETA

CRA Tags
ETA 123(1), ETA Sch V, Part III, 8

5 June 2012 GST/HST Interpretation 81635 - Fees generated by Point of Sale Terminals

CRA Tags
ETA 123(1)

5 June 2012 GST/HST Interpretation 127795 - Application of the GST/HST to fees associated to a point of sale terminal

CRA Tags
ETA 123(1)

4 June 2012 GST/HST Interpretation 133108 - Definition of a "university"

CRA Tags
ETA 123(1); ETA 165(1); ETA 165(2); ETA Sch V, Part III

4 June 2012 GST/HST Interpretation 131194 - Services supplied related to a loan with respect to the purchase of a vehicle

CRA Tags
ETA 123(1)financial service, ETA 149

17 May 2012 GST/HST Interpretation 62492 - Application of the GST/HST to point-of-sale terminal fees

CRA Tags
ETA 123(1), ETA 165

17 May 2012 GST/HST Interpretation 97556 - Referral services associated to point-of-sale processing services

CRA Tags
ETA 123(1)

12 April 2012 GST/HST Interpretation 141971 - Supplies by a participating employer of a pension plan

CRA Tags
ETA 172.1, ETA 261.01

GST/HST Ruling

8 June 2012 GST/HST Ruling 125397 - Point-of-sale rebate entitlement on cataloguing and processing services

CRA Tags
ETA 259.1, SOR/2001-65 Deduction for Provincial Rebate (GST/HST) Regulations [s. 234(3)]: 259.1

6 June 2012 GST/HST Ruling 126335 - Point-of-sale rebate on books: eligibility for training materials supplied individually and in kits

CRA Tags
ETA 259.1(1)

4 June 2012 GST/HST Ruling 136103 - s - Point-of-sale rebate entitlement – whether printed books – 6 products

CRA Tags
ETA 259.1(1), SOR/2001-65 Deduction for Provincial Rebate (GST/HST) Regulations [s. 234(3)]: 2

31 May 2012 GST/HST Ruling 144125 - s - Value used for purposes of self-assessment of the Goods and Services Tax/Harmonized Sales Tax (GST/HST) on a multiple unit residential complex (MURC)

CRA Tags
ETA 123(1), ETA 191(3), ETA 191.1

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