GST/HST Severed Letters

GST/HST Interpretation

15 June 2023 GST/HST Interpretation 222419 - Application of GST/HST to a determined municipality

CRA Tags
ETA Part IX, 123(1), 259; Sch V, Part VI, Sec. 2
change from registered charity to municipality status would render management and extra laundry/ cable services taxable
CRA generally will not make a designation of a municipality under the ETA retroactive to the extent this changes the tax status of supplies already made

GST/HST Ruling

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