GST/HST Severed Letters - 2021-05

HST severed letters, 2021-05

GST/HST Ruling

4 May 2021 GST/HST Ruling 199267 - Tax paid on construction services

CRA Tags
ETA Sch VI, Part II Sec. 32, Part II Sec. 34
Summary Under
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply
renovation work constituted a single supply so that component wheelchair hoist work was not zero-rated
Summary Under
Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part II - Section 34
installation of wheelchair hoist was subsumed in single supply of taxable renovation work

20 April 2021 GST/HST Ruling 197397 - AND INTERPRETATION - GST/HST on supplies related to a game

CRA Tags
ETA Part IX, 123(1),142(1),169,188(2)

13 April 2021 GST/HST Ruling 162951 - Tax status of supplies of real property in […][Province A]

CRA Tags
ETA Part IX: Sch V, Part VI, Sec. 26; 191,199, 209(1), 228(4)

23 March 2021 GST/HST Ruling 196248r - […][Assignment of a right to purchase a residential condominium unit]

CRA Tags
ETA Part IX, 221(2)(a), 228(4)(b), ETA Sch V, Part 1 Sec. 2

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