GST/HST Severed Letters - 2020-12

HST severed letters, 2020-12

GST/HST Interpretation

1 December 2020 GST/HST Interpretation 193361r - Supply of residential lots

CRA Tags
ETA Part IX, 123(1), 190(3), ETA Sch V,: Part I Sec. 7(a)(i)
Summary Under
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part I - Section 6 - Paragraph 6(a)
a sublease of land to a mobile home occupant is a supply of part of a residential complex, unless the site is a residential trailer park
Summary Under
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Residential Trailer Park
a residential trailer park can contain as few as 2 sites

GST/HST Ruling

15 December 2020 GST/HST Ruling 203737 - Application of GST/HST to Supplies of Samosas, Pakoras, Namak Para, and Boondi

CRA Tags
ETA Schedule VI — Zero-rated Supplies (Part III): 1(f)

1 December 2020 GST/HST Ruling 203882 - Meals provided to students

CRA Tags
ETA Sch V, Part III Sec. 12

27 October 2020 GST/HST Ruling 189355 - […][Whether a subcontractor is an agent of a contractor]

CRA Tags
ETA Part IX, 123(1)(consideration),123(1)(supply)

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