GST/HST Severed Letters - 2019-09

HST severed letters, 2019-09

GST/HST Interpretation

3 September 2019 GST/HST Interpretation 173195 - […][Mutual Fund Units]

CRA Tags
ETA Part IX, 123(1)(financial service)(l); Sch V, Part VII; Sch VI, Part IX
Summary Under
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (d)
unit trust redemption fee could be consideration for the “transfer of ownership” of units to the trust
Words and Phrases
transfer of ownership
Summary Under
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (l)
unit trust redemption fee would generally be exempted from GST/HST if it was payable by the redeeming unitholder to the trust rather than the fund manager
Summary Under
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (q)
para. (q) inapplicable to any subscription or redemption fees payable by redeeming unitholders to fund manager given that they were borne by them rather than Funds

12 August 2019 GST/HST Interpretation 200527 - Parrainages de […] [l’Organisme]

CRA Tags
ETA Part IX, 135
Summary Under
Tax Topics - Excise Tax Act - Section 135
promotional services provided by a public sector body to a sponsor were not subject to GST/HST given the substantial advertising was not the main motivation
Words and Phrases
sponsor

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