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
para. (q) deems all services supplied by manager to MFT or MFC to be taxable
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
dividends received by a dentist as the only return for his services were exempted
dividends received by a dentist as the only return for his services were exempted

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