GST/HST Severed Letters - 2017-02

HST severed letters, 2017-02

GST/HST Interpretation

3 February 2017 GST/HST Interpretation 158436 - Election concerning the acquisition of a business or part of a business

CRA Tags
ETA 167

GST/HST Ruling

14 February 2017 GST/HST Ruling 171013 - Registration for GST/HST purposes

CRA Tags
ETA Sch V, Part IV, 1

10 February 2017 GST/HST Ruling 162056 - Application of the GST/HST to an investment transaction

CRA Tags
ETA 123(1), ETA 165, ETA 182, ETA Sch V, Part VII(1)
Summary Under
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Debt Security
royalty agreement is not a debt security unless a minimum royalty is specified
Words and Phrases
contingent right
Summary Under
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1)
the purchase of an IP royalty gives rise to non-creditable GST/HST to the investor
Summary Under
Tax Topics - Excise Tax Act - Section 182 - Subsection 182(1)
buyout of royalty agreement not subject to s. 182
Summary Under
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Commercial Activity
receipt of royalty not considertion for a taxable supply

9 February 2017 GST/HST Ruling 181234 - Alberta Carbon Levy

CRA Tags
ETA 123(1), ETA 154, ETA 165(1), ETA 221(1), SOR/91-34 Taxes, Duties and Fees (GST) Regulations:

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