GST/HST Severed Letters - 2023-02

HST severed letters, 2023-02

Excise Interpretation

28 October 2021 Excise Interpretation 226231 - Eligibility for a rebate of the fuel charge on […][fuel] transferred into […] [a unit] that is sold and exported out of Canada

CRA Tags
Greenhouse Gas Pollution Pricing Act

GST/HST Interpretation

14 February 2023 GST/HST Interpretation 200835 - – Emission Allowance

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ETA Part IX

3 February 2023 GST/HST Interpretation 205405 - Service de transport de passagers

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ETA Sch VI , Part VII Sec. 1(1)

2 February 2023 GST/HST Interpretation 245161 - Requirement to register for real estate agents

CRA Tags
ETA Part IX, 240(1)

19 January 2023 GST/HST Interpretation 222896 - Tax status of online training program

CRA Tags
ETA Part IX, 142(2)(g), 165, 211.1(1), 211.1(2), 211.11(1), 211.11(2), 211.11(3), 211.11(4), 211.11(5), 211.11(6), 211.12(1), 211.12(2), 211.14(1), 211.14(3), 211.16, 221, 240(1), 240(3), 242(1)

12 January 2023 GST/HST Interpretation 212114 - Supply of Services in a Long Term Residential Care Facility

CRA Tags
ETA Sch V, Part II Sec. 13

3 May 2022 GST/HST Interpretation 197305 - Véhicule utilisé pour fournir des services de covoiturage commerciaux

CRA Tags
LTA, 123(1)( voiture de tourisme), 123(1)(entreprise de taxi), 169, 171, 199, 200, 201, 202, Loi de l'impôt sur le revenu (LIR): 248(1)(automobile)

GST/HST Ruling

21 February 2023 GST/HST Ruling 182006 - Application of GST/HST to rewards program

CRA Tags
ETA Part IX, 181, 181.2

5 May 2022 GST/HST Ruling 230467 - Tax status of […][an application] fee [imposed by a municipality]

CRA Tags
ETA Part IX, 123(1), 146, 165, ETA Schedule V, Part VI, paragraph 20 (c)

3 May 2022 GST/HST Ruling 234939 - – […][Whether the Congress is a foreign convention]

CRA Tags
ETA Part IX, 123(1), 189.2

15 March 2022 GST/HST Ruling 219487 - [Whether a conference is a foreign convention]

CRA Tags
ETA 123(1), 189.2, 286(1)

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