GST/HST Severed Letters - 2019-08

HST severed letters, 2019-08

Excise Ruling

30 July 2019 Excise Ruling 200925 - – [federal excise tax on an automobile air conditioner]

CRA Tags
ETA Part III

GST/HST Interpretation

21 August 2019 GST/HST Interpretation 195314 - Member-funded societies

CRA Tags
ETA Part IX , 123(1), ETA Sch V, Part VI Sec. 17
Summary Under
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Non-Profit Organization
NPO cannot subsidize fees to it members with facility-use fees charged to non-members – but isn’t tainted by potential liquidating distribution to members until used
Summary Under
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 17
professional membership is not excluded

7 August 2019 GST/HST Interpretation 197932 - Municipal designation

CRA Tags
ETA Part IX , 259(1), ETA Sch V , Part VI Sec. 21 - 23
Summary Under
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part I - Section 7 - Paragraph 7(b)
reasonable to consider that supply of trailer park sites together with sewerage and water services was a single supply of rented land
Summary Under
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 22
administrative guidelines for municipal designation exclude private systems
Summary Under
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 21
sewerage provided by private cooperative was not exempted
Summary Under
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 23
supply of unbottled water by private cooperative was exempted
Summary Under
Tax Topics - Excise Tax Act - Section 259 - Subsection 259(1) - Municipality
private cooperative supplying unbottled water could be designated as a municipality

18 July 2019 GST/HST Interpretation 200473 - Supplies of Edible Cannabis

CRA Tags
ETA Sch VI , Part I Sec. 2(b),Part III Sec. 1(b)

GST/HST Ruling

8 August 2019 GST/HST Ruling 188320 - Tax status of memberships

CRA Tags
ETA Sch V, Part VI Sec. 18
Summary Under
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 18
a provincial requirement for certain jobs to be held by members of an NPO satisfied the ETA “professional status recognized by statute” requirement
Words and Phrases
professional status recognized by statute

30 July 2019 GST/HST Ruling 184362 - […][83% Public Service Body rebate eligibility]

CRA Tags
ETA Part IX , 259(1)

24 July 2019 GST/HST Ruling 162099 - 83% Public Service Body rebate eligibility

CRA Tags
ETA Part IX, 259
Summary Under
Tax Topics - Excise Tax Act - Section 259 - Subsection 259(1) - Facility Supply
registered charity operating a palliative care hospice was making facility supplies
Words and Phrases
chronic care
Summary Under
Tax Topics - Excise Tax Act - Section 259 - Subsection 259(2.1) - Paragraph 259(2.1)(c)
absence of accreditation or authorization by the Ministry of Health was acceptable as the facility was accountable under an Accountability Agreement to its LHIN

23 July 2019 GST/HST Ruling 185732 - Application of GST/HST to natural health products

CRA Tags
ETA Part IX , 123(1), 165(1), 165(2), 165(3), 221(1), ETA Sch VI , Part I Sec. 2, Part I Sec. 3

3 April 2019 GST/HST Ruling 188947 - Tax status of supplies made by a municipality

CRA Tags
: ETA Part IX 146; 165; 189.1; Sch V, Part VI, s. 20, 21
Summary Under
Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part V - Section 20 - Paragraph 20(c)
exemption for building permits does not extend to charges for extra inspections or reviews or overtime
Summary Under
Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part V - Section 20 - Paragraph 20(c) - Subparagraph 20(1)(c)(ii)
fees for Municipality reviewing liquor licence application, including any public consultation charges, were exempt
Summary Under
Tax Topics - Excise Tax Act - Section 146
additional building inspection charges of municipality were taxable

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