GST/HST Severed Letters - 2018-01

HST severed letters, 2018-01

GST/HST Interpretation

15 January 2018 GST/HST Interpretation 187770 - – Eligibility to claim input tax credits

CRA Tags
ETA Part IX: 149(1), 152(1), 168(1), 169(1), 225(4), 296

12 January 2018 GST/HST Interpretation 142049 - – Sale of books online

CRA Tags
ETA Part IX: 123, 141.1(1), 148, 148.1, 240(1), 259; ETA Sch V, Part VI Sec. 10; Part VI Sec. 3, Part VI Sec. 3.1; Part VI Sec. 4; Part VI Sec. 5; Part VI Sec. 5.1; Part VI Sec. 9; ETA Sch VI, Part V Sec. 12(c)

10 January 2018 GST/HST Interpretation 163984 - Eligibility for corporation to claim full ITCs

CRA Tags
ETA Part IX: 141.01, 141(2), 169(1)

10 January 2018 GST/HST Interpretation 179129 - Characterization of […][driving] services

CRA Tags
ETA Part IX: 165; ETA Sch VI: Part VII Sec. 1(1), Part VII Sec. 6, Part VII Sec. 8

10 January 2018 GST/HST Interpretation 139614 - – Claims made under an employee health plan

CRA Tags
ETA Part IX: 141.01(2), 165, 169, 175, 185(1), 232(1), 261; ETA Sch V, Part VII Sec. 1; SOR/91-26 Financial Services (GST) Regulations

GST/HST Ruling

31 January 2018 GST/HST Ruling 188624 - Supplies of Drugs on the List of Drugs for an Urgent Public Health Need

CRA Tags
ETA Part IX: 212,212.1, 213; ETA Sch VI: Part I Sec. 2(f); ETA SchVII: Sec. 6

25 January 2018 GST/HST Ruling 185487 - – Application of GST/HST to supplies of [a] […][medical device]

CRA Tags
ETA Part IX: 165(1),165(2); ETA Sch VI: Part II

24 January 2018 GST/HST Ruling 156434 - – Amounts paid by various lenders

CRA Tags
ETA Part IX: 123(1); ETA Sch V: Part VII Sec. 1

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