GST/HST Severed Letters - 2019-05

HST severed letters, 2019-05

Excise Ruling

GST/HST Interpretation

GST/HST Ruling

27 May 2019 GST/HST Ruling 189695r - Supply of prepared meals by a charity.

CRA Tags
ETA Part IX, 148, 148.1, 165, 240(1), ETA Sch V, Part V.1 Sec. 1(d),Part V.1 Sec. 5.1:

14 May 2019 GST/HST Ruling 174476 - Tax status of […][non-carbonated fruit flavoured beverages]

CRA Tags
ETA Part IX, 165, ETA Sch VI, Part III Sec. 1 (d)(i), 1(n)

10 May 2019 GST/HST Ruling 167225 - Royalty Payments

CRA Tags
ETA Part IX, 123(1)(consideration), 123(1)(debt security), 123(1)(financial instrument), 123(1)(financial service), 123(1)(supply), 123(1)(taxable supply), ETA Sch V, Part VII Sec. 1
a loan assimilated to a royalty agreement, so that "principal" advanced was taxable
loan and royalty advance were consideration for single taxable supply of IPP

2 May 2019 GST/HST Ruling 150998 - Fees charged in relation to project loans

CRA Tags
ETA Part IX, 123(1), 138, 139, 165, ETA Sch V, Part VII, SOR/91-26 Financial Services (GST) Regulations