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GST/HST Severed Letters
GST/HST Severed Letters
GST/HST Interpretation
28 October 2021 GST/HST Interpretation 217144 - Trailing Commissions in the Mutual Fund Industry
CRA Tags
ETA Part IX, 123(1)(definition of financial service)(l),123(1)(definition of financial service)(q), ETA Sch V, Part VII Sec. 1
Summary Under
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (q)
para. (q) deems all services supplied by manager to MFT or MFC to be taxable
Summary Under
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (l)
trailer fees are exempted except in exceptional circumstances
GST/HST Ruling
4 November 2021 GST/HST Ruling 196473a - Supply of dental care services
CRA Tags
ETA Part IX, 165, ETA Sch V, Part II Sec. 5
Summary Under
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 5
dividends received by a dentist as the only return for his services were exempted
Summary Under
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (f)
dividends received by a dentist as the only return for his services were exempted
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