GST/HST Severed Letters - 2021-08

HST severed letters, 2021-08

GST/HST Interpretation

17 August 2021 GST/HST Interpretation 207227 - Tax status of supplies made to a payment processor

CRA Tags
ETA Part IX, 123(1), ETA Sch V, Part VII Sec. 1
payment processor marketer with some discretion generated arranging-for fees

27 July 2021 GST/HST Interpretation 197267a - Allocation to a general partner

CRA Tags
ETA Part IX, 123(1), 272.1, ETA Sch V Part VII Sec. 1
ILP status can be derived from investing in other partnerships
draws to GP disproportionate to partnership capital is indicative of the receipt by it of such draws as consideration for services
a manager cannot earn its fee directly from the ILP, and the deemed FMV supply by the GP is based on industry norms

GST/HST Ruling

Archive

2024
2012
2011
2010
2008
2007
2006
2005
2004
2003
2002
2001
2000
1999
1998
December 46
November 35
October 45
September 54
August 38
July 44
June 30
May 32
April 28
March 34
February 16
1997
November 23
October 22
September 18
August 12
July 27
June 17
May 22
April 24
March 8
February 28
January 18
1996
1995
1994
1993
1992