GST/HST Severed Letters - 2012-12

HST severed letters, 2012-12

Excise Interpretation

5 December 2012 Excise Interpretation 146713 - Deductibility of “Check-off Fees” to determine “FOB Value”

CRA Tags
SLPECA 2006 / Export Charge, Exemptions, Charge on refunds (10 - 18)

GST/HST Interpretation

14 December 2012 GST/HST Interpretation 126545 - Place of supply of services

CRA Tags
ETA 142(1)(g), ETA 142(2)(g), ETA 144.1, ETA Sch IX, Part IX, 3, SOR/2010-117 New Harmonized Value-added Tax System Regulations : 13, SOR/2010-117 New Harmonized Value-added Tax System Regulations : 15, SOR/2010-117 New Harmonized Value-added Tax System Regulations : 16

12 December 2012 GST/HST Interpretation 142112 - Place of supply of leasing services

CRA Tags
ETA 144.1, ETA 165(1), ETA 165(2), ETA Sch IX, Part IX, 3, SOR/2010-117 New Harmonized Value-added Tax System Regulations : 14

GST/HST Ruling

18 December 2012 GST/HST Ruling 144550 - GST/HST Application to the importations of phosphoric acid and phosphate rock

CRA Tags
ETA Sch VI, Part IV, 5

12 December 2012 GST/HST Ruling 61950 - Supply of services to a non-registered non-resident [NRNR]

CRA Tags
ETA Sch VI, Part V, 7

29 November 2012 GST/HST Ruling 123441 - – […] [Music Programs]

CRA Tags
ETA Sch V, Part III, 9(b)

29 November 2012 GST/HST Ruling 134267 - […][Music Programs for Children]

CRA Tags
ETA Sch V, Part III, 9(b)

29 November 2012 GST/HST Ruling 94993R - Appraisals of damaged property and the GST/HST

CRA Tags
ETA 123(1)(j.1), ETA 123(1)(r), ETA 123(1)(t)

27 November 2012 GST/HST Ruling 122945 - Registered Nurse Rehabilitation Case Manager

CRA Tags
ETA 165(1), ETA 165(2), ETA 232(1), ETA Sch V, Part II, 6

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