GST/HST Severed Letters

GST/HST Interpretation

22 September 2022 GST/HST Interpretation 211976 - Importation of Drugs and Biologicals

CRA Tags
ETA Sch VI, Part I, Part I Sec. 2(a), Part II,Part II Sec. 25, ETA Sch VII, 6

GST/HST Ruling

11 August 2022 GST/HST Ruling 210068r - Whether gift cards are gift certificates

CRA Tags
ETA Part IX, 181.2
a gift certificate need not have a stated monetary value

7 October 2021 GST/HST Ruling 220810 - […][Education Revenue]

CRA Tags
ETA Schedule V Part III Section 6

4 May 2021 GST/HST Ruling 200417 - Advertising and marketing services

CRA Tags
ETA Part IX, 142, 144.1, 169, 221, 222, 225, 228, ETA Sch VI, Part V Sec. 7, ETA Sch VI, Part V Sec. 8, ETA Sch IX, Part IX Sec. 3, SOR/2010-117 New Harmonized Value-added Tax System Regulations : 13

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