GST/HST Severed Letters

Excise Interpretation

11 June 2024 Excise Interpretation 9000280 - Determination of [product] as light fuel oil for purposes of the GGPPA

Fuel Charge Interpretation

11 June 2024 Fuel Charge Interpretation 9000297 - Hydrogenation Derived Renewable Diesel and Biodiesel

GST/HST Ruling

26 June 2024 GST/HST Ruling 179543 - Videos posted to […][Platform X]

CRA Tags
ETA Part IX, 123(1), 142, 165

20 June 2024 GST/HST Ruling 247341 - Delivery services provided through […][the Platform]

CRA Tags
ETA Schedule VI, Part VII Sec. 1(1), Part VII Sec. 11

20 June 2024 GST/HST Ruling 193029 - – […][Goods] and delivery services provided through […][the Platform]

CRA Tags
ETA Part IX, 165(1), 165(2), 221(1), 225(1), 228(2)

20 June 2024 GST/HST Ruling 215868 - Delivery services provided through […][the Platform]

CRA Tags
123(1), Subsection 1(2) and 11 of Part VII of Schedule VI

20 June 2024 GST/HST Ruling 225428 - GST/HST Status of delivery services offered by […] [the Platform]

CRA Tags
ETA Schedule VI, Part VII Sec. 1(1), Part VII Sec. 1(2), Part VII Sec. 11

12 June 2024 GST/HST Ruling 245576 - AND GST/HST INTERPRETATION - Registration obligations regarding an agreement for Shared Facilities

CRA Tags
ETA Part IX, 123(1)(“person”),123(1)(“taxable supply”), 123(1)(“commercial activity”), 240(1)

12 June 2024 GST/HST Ruling 247128 - Emission Allowance

CRA Tags
ETA Part IX, 123(1)(“emission allowance”)

12 June 2024 GST/HST Ruling 231162 - Emission allowance

CRA Tags
ETA Part IX, 123(1)(“emission allowance")

12 April 2024 GST/HST Ruling 242566 - GST/HST on fees or charges for capital costs

CRA Tags
ETA Sch V, Part VI Sec. 21

11 April 2024 GST/HST Ruling 199706 - – […][Reusable Cup] Program

CRA Tags
ETA Part IX, 226(1), 226(2), 153(4), 232(1)

23 January 2024 GST/HST Ruling 246815 - […][Services to non-resident in the business of transporting property by conveyance to or from Canada and between places outside Canada]

CRA Tags
ETA Part IX, 132(5), 225, 232, 261, ETA Schedule VI, Part V Sec. 2; ITA 250(6)

Luxury Tax Interpretation

18 June 2024 Luxury Tax Interpretation 9000314 - Refund of the Double Incidence of Luxury Tax

18 June 2024 Luxury Tax Interpretation 9000315 - Refund of the Double Incidence of Luxury Tax

6 June 2024 Luxury Tax Interpretation 9000309 - Refund of the Double Incidence of Luxury Tax

6 June 2024 Luxury Tax Interpretation 9000310 - Refund of the Double Incidence of Luxury Tax

6 June 2024 Luxury Tax Interpretation 9000311 - Refund of the Double Incidence of Luxury Tax

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