GST/HST Severed Letters - 2020-03

HST severed letters, 2020-03

Excise Interpretation

6 March 2020 Excise Interpretation 183141 - On the ability to sell aviation gasoline and jet fuel Federal Excise Tax (FET) exempt and to apply for a FET refund on sales of these petroleum products as ships stores

CRA Tags
ETA Part VII

GST/HST Ruling

25 February 2020 GST/HST Ruling 202245 - Subsection 259(7) - selected public service body recovering costs from other selected public service bodies

CRA Tags
ETA Part IX, 123(1), 259(1), 259(3)(a), 259(3)(b), 259(4.1), 259(7), SOR/91-37 Public Service Body Rebate (GST) Regulations: 2, 5(a) ,5(b) , 5(c) , 5.1, 5.2(1), 5.2(2), 5.4(1), 5.4(2)(a), 5.4(2)(b), 5.4(2)(e), 5.4(2)(i)
Summary Under
Tax Topics - Excise Tax Act - Section 259 - Subsection 259(7)
hospitals could access the high hospital GST/HST rebate rate under a collective property procurement arrangement
Summary Under
Tax Topics - Excise Tax Act - Regulations - Public Service Body Rebate (GST/HST) Regulations - Section 5.4 - Subsection 5.4(2)
ETA s. 259(7) used to maintain access to high rebate rate under collective procurement arrangement

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