File: 11845-2(KS)
C.N.: XXXXX
June 8, 1995
Further to your recent telephone conversations with Ken Syer of this office, this is to confirm the application of the GST to the commissions charged on the sale of cattle to non-resident non-registrants.
In a memorandum dated July 8, 1994, to XXXXX (File: 11845-2, C.N.: 1842) of the XXXXX District Office I discussed the application of the Goods and Services Tax (GST) to farm livestock sold for export.
The first paragraph on page two of that memorandum states that commission charges levied on the sale of the livestock are fees for services provided in Canada and pursuant to paragraph 7(a) of Part V of Schedule VI to the Excise Tax Act the commissions charges are subject to the GST at 7%. We have reviewed the memorandum and have determined that the information relating to commissions requires revision.
Our revised position is as follows:
If you would like to discuss this matter further, please do not hesitate to contact Ken Syer at (613) 952-9590.
Enikö Vermes
Manager
Good and Health Care
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