GST/HST Severed Letters - 2021-06

HST severed letters, 2021-06

GST/HST Ruling

1 June 2021 GST/HST Ruling 192033r2 - Assignment of an agreement of purchase and sale of a condominium unit

CRA Tags
ETA Part IX, 123(1), 165, 221, ETA Sch V, Part I Sec. 2
Summary Under
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Builder - Paragraph (f)
assignment of a condo purchase agreement at a gain when plans for personal occupancy by purchaser’s daughter fell through was pursuant to an adventure in trade
Summary Under
Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Real Estate
presumption that the flip of a new condo purchase agreement is a taxable supply

1 June 2021 GST/HST Ruling 203573 - Application of GST/HST to supplies of bulk cannabis

CRA Tags
ETA Sch VI, Part I

25 May 2021 GST/HST Ruling 204710 - Amounts paid to a municipality pursuant to a licence agreement

CRA Tags
ETA Part IX, 123, 136(1), 146(e), ETA Sch V, Part VI, Sec. 20, Part VI Sec. 25
Summary Under
Tax Topics - Excise Tax Act - Section 146 - Paragraph 146(e)
grant of right to use municipal lands was a taxable supply
Summary Under
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 20 - Paragraph 20(l)
licences of real estate by a municipality are GST/HST-taxable

4 May 2021 GST/HST Ruling 187251 - Application of the GST/HST to the supply of fruit and vegetable juice blends

CRA Tags
ETA Schedule VI, Part III Sec. 1

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