GST/HST Severed Letters

Excise Interpretation

GST/HST Ruling

23 April 2019 GST/HST Ruling 186334 - S AND INTERPRETATIONS - Annual licensing fees and public service bodies’ rebate eligibility

CRA Tags
ETA Part IX, 123(1),259(1), ETA Sch V, Part VI Sec. 18, Part VI Sec. 20(c)
law society was an “other body established by a government”
consideration for licensing included expired licence fees
NSF cheque charge exempt as for debt security
jurisprudence exam fee exempt, but not charge for processing exam administered by another body