GST/HST Severed Letters - 2019-04

HST severed letters, 2019-04

Excise Interpretation

4 January 2019 Excise Interpretation 195632 - Cigars Imported into Canada and […][Country X]

CRA Tags
Excise Act, 2001, sections 32, 38, and 51

GST/HST Ruling

23 April 2019 GST/HST Ruling 186334 - S AND INTERPRETATIONS - Annual licensing fees and public service bodies’ rebate eligibility

CRA Tags
ETA Part IX, 123(1),259(1), ETA Sch V, Part VI Sec. 18, Part VI Sec. 20(c)
Summary Under
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 20
law society was an “other body established by a government”
Summary Under
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 20 - Paragraph 20(c)
consideration for licensing included expired licence fees
Summary Under
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 20 - Paragraph 20(b) - Subparagraph 20(b)(i)
exempt processing and registration fees of professional society
Summary Under
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Debt Security
NSF cheque charge exempt as for debt security
Summary Under
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part III - Section 6
jurisprudence exam fee exempt, but not charge for processing exam administered by another body

16 April 2019 GST/HST Ruling 179050 - GST/HST status of […][Brand] Granola products

CRA Tags
ETA Part IX, 165, ETA Sch VI, Part III Sec. 1

12 April 2019 GST/HST Ruling 190982 - Supply of various feeding utensils and other gripping devices

CRA Tags
ETA Sch VI, Part II Sec. 38

19 March 2019 GST/HST Ruling 194819 - Para-municipal supplies

CRA Tags
ETA Sch V, Part VI Sec. 28

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