GST/HST Severed Letters - 2019-02

HST severed letters, 2019-02

GST/HST Interpretation

15 February 2019 GST/HST Interpretation 161347 - Requirement to recapture input tax credits on qualifying motor vehicles

CRA Tags
ETA 236.01(2), Regulations: New Harmonized Value-Added Tax System Regulations No 2; and sections 26, 28(1), 28(2), 28(2)(g)(i), 30, 31, 32

18 January 2019 GST/HST Interpretation 165888 - Rebate claimed by a selected listed financial institution for amounts paid in error as or on account of tax

CRA Tags
ETA Part IX , 225.2(2),261,263.01, SOR/2001-171 Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations:, SOR/2013-71 Regulations Amending Various GST/HST Regulations, No. 4:

GST/HST Ruling

15 February 2019 GST/HST Ruling 147979 - Recaptured Input Tax Credits (RITCs) on Specified Energy

CRA Tags
SOR/2010-151 New Harmonized Value-added Tax System Regulations No. 2 :

15 February 2019 GST/HST Ruling 173964 - Tax status of kombucha

CRA Tags
ETA Sch VI,: Part III Sec. 1(a),Part III Sec. 1(c),Part III Sec. 1(d),Part III Sec. 1(n)

15 February 2019 GST/HST Ruling 193880 - Charity acting as an agent to purchase a service

CRA Tags
ETA Part IX, 148, 148.1, 240(3), 259(1), 259(3), ETA Sch V, Part V.1 Sec. 1

14 February 2019 GST/HST Ruling 159878 - Refund of recaptured input tax credits (RITCs) on electricity charge types

CRA Tags
ETA Part IX, 236.01, New Harmonized Value-added Tax System Regulations No. 2

14 February 2019 GST/HST Ruling 184546 - Application of GST/HST to [X Brand] Kombucha

CRA Tags
ETA Sch VI, Part III Sec. 1(a),Part III Sec. 1(c),Part III Sec. 1(d),Part III Sec. 1(n)