GST/HST Severed Letters

GST/HST Ruling

4 May 2021 GST/HST Ruling 199267 - Tax paid on construction services

CRA Tags
ETA Sch VI, Part II Sec. 32, Part II Sec. 34
renovation work constituted a single supply so that component wheelchair hoist work was not zero-rated
installation of wheelchair hoist was subsumed in single supply of taxable renovation work

13 April 2021 GST/HST Ruling 162951 - Tax status of supplies of real property in […][Province A]

CRA Tags
ETA Part IX: Sch V, Part VI, Sec. 26; 191,199, 209(1), 228(4)