GST/HST Severed Letters - 2021-10

HST severed letters, 2021-10

GST/HST Interpretation

19 October 2021 GST/HST Interpretation 133853a - Supplies of a lift chair

CRA Tags
ETA Sch VI, Part II Sec. 14, Part II Sec. 14.1

9 November 2020 GST/HST Interpretation 210124 - Appropriateness of proposed ITC allocation method

CRA Tags
ETA Part IX, 141.02, 149(1)(b)
Summary Under
Tax Topics - Excise Tax Act - Section 141.02 - Subsection 141.02(12)
overheads may be direct rather than non-attributable inputs to financial institutions/ employee time cannot be used for causal allocation if the input is not used equally by the employees

17 August 2020 GST/HST Interpretation 194307 - Eligibility for ITCs […] [by the Financial Institution] on inputs used by […][the subcontractors]

CRA Tags
ETA Part IX, 126(1), 141.02, 155
Summary Under
Tax Topics - Excise Tax Act - Section 141.02 - Subsection 141.02(17)
s. 141.02(17) precludes retroactive return amendments
Summary Under
Tax Topics - Excise Tax Act - Section 141.02 - Subsection 141.02(12)
an input to a financial institution that was on-supplied by it on a GST-taxable basis at a loss should also be treated as acquired as a financial services input

GST/HST Ruling

27 October 2021 GST/HST Ruling 201376 - Public Service Body Rebate Eligibility

CRA Tags
ETA Part IX, 169, 259, ETA Sch V, Part V.1 Sec. 1

27 October 2021 GST/HST Ruling 209595 - – […][Whether a] band-empowered entity

CRA Tags
ETA Part IX, 123, Indian Act: 87, TIB-039r GST Administrative Policy — Application of GST to Indians:

27 October 2021 GST/HST Ruling 229506 - Tax status of a medical wound dressing

CRA Tags
ETA Sch VI, Part II

22 October 2021 GST/HST Ruling 203162 - – […][Supplies of Services of Tutoring or Instructing]

CRA Tags
ETA Sch V, Part III Sec. 9(a)

19 October 2021 GST/HST Ruling 222029 - 83% Public Service Body rebate eligibility

CRA Tags
ETA Part IX, 259

14 October 2021 GST/HST Ruling 196665 - Application of GST/HST on the supply of […][sweetened baked goods]

CRA Tags
ETA Sch VI, Part III Sec. 1(m)

6 October 2021 GST/HST Ruling 204089 - […][Supplies of Services of Tutoring or Instructing]

CRA Tags
ETA Sch V, Part III Sec. 9(a)

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