GST/HST Severed Letters

GST/HST Interpretation

11 May 2020 GST/HST Interpretation 187824r - – Public Service Bodies’ Rebate

CRA Tags
ETA Part IX, 174, 175, 259

24 February 2020 GST/HST Interpretation 181082a - Expense allowances of elected municipal officers and school board members.

CRA Tags
ETA Part IX, 123(1), 174(3), 259(3)

GST/HST Ruling

10 August 2020 GST/HST Ruling 210848 - […][Event] Sponsorship

CRA Tags
ETA Part IX, 135
Summary Under
Tax Topics - Excise Tax Act - Section 135
sponsorship of a PSB’s staged production was not subject to GST/HST

25 May 2020 GST/HST Ruling 125678r - […][Entitlement to Ontario PSB rebate using the rebate factor of a school authority]

CRA Tags
ETA Part IX, 123(1), 259(3)
Summary Under
Tax Topics - Excise Tax Act - Section 259 - Subsection 259(3)
a registered charity running an Ontario school was eligible for PSB rebates at the enhanced "school authority" rates

11 May 2020 GST/HST Ruling 201312 - Tax status of licences

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

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