GST/HST Severed Letters

Excise Ruling

9 August 2017 Excise Ruling 181882 - – [Sale of Diesel Fuel]

CRA Tags
ETA Part VII, 66

GST/HST Interpretation

14 May 2019 GST/HST Interpretation 160444 - Membership fee

CRA Tags
ETA Part IX, 123(1)

6 May 2019 GST/HST Interpretation 194986 - – […][Services of a Managing General Agent]

CRA Tags
ETA Part IX, 123(1)

18 March 2019 GST/HST Interpretation 186839 - Personnes morales étroitement liées

CRA Tags
ETA Part IX, 128(1), 128(1.1), 128(4)

GST/HST Ruling

28 May 2019 GST/HST Ruling 196605 - Application of GST/HST to […][Z licences] and […][Z permits]

CRA Tags
ETA Sch V , Part VI Sec. 18, Part VI Sec. 20(c)

27 May 2019 GST/HST Ruling 189695r - Supply of prepared meals by a charity.

CRA Tags
ETA Part IX, 148, 148.1, 165, 240(1), ETA Sch V, Part V.1 Sec. 1(d),Part V.1 Sec. 5.1:

15 May 2019 GST/HST Ruling 197771 - Tax Status of […][Baked Products]

CRA Tags
ETA Sch VI, III, 1

14 May 2019 GST/HST Ruling 174476 - Tax status of […][non-carbonated fruit flavoured beverages]

CRA Tags
ETA Part IX, 165, ETA Sch VI, Part III Sec. 1 (d)(i), 1(n)

14 May 2019 GST/HST Ruling 188253 - Application of GST/HST to […][a Powdered Mix]

CRA Tags
ETA Sch VI, Part III Sec. 1

10 May 2019 GST/HST Ruling 167225 - Royalty Payments

CRA Tags
ETA Part IX, 123(1)(consideration), 123(1)(debt security), 123(1)(financial instrument), 123(1)(financial service), 123(1)(supply), 123(1)(taxable supply), ETA Sch V, Part VII Sec. 1
Summary Under
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Debt Security
a loan assimilated to a royalty agreement, so that "principal" advanced was taxable
Summary Under
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply
loan and royalty advance were consideration for single taxable supply of IPP

2 May 2019 GST/HST Ruling 150998 - Fees charged in relation to project loans

CRA Tags
ETA Part IX, 123(1), 138, 139, 165, ETA Sch V, Part VII, SOR/91-26 Financial Services (GST) Regulations

Archive

2019
May 11
April 5
March 5
February 13
January 9
2018
December 6