GST/HST Severed Letters - 2022-01

HST severed letters, 2022-01

GST/HST Interpretation

18 November 2021 GST/HST Interpretation 232687 - Application of the election under section 150 of the Excise Tax Act to a closely related group

CRA Tags
ETA Part IX, 123(1), 128, 150, 156, SOR/91-21 Closely Related Corporations (GST) Regulations: 3
s. 150 election can accommodate a minority interest of management employees
credit union need not file the s. 150 election

25 May 2019 GST/HST Interpretation 185880 - Lease modification and renewal

CRA Tags
ETA Part IX, 133, 136.1, 142
place of supply established by equipment situs at lease commencement until its amendment
an amendment of a lease to extend its term would result in a new agreement for ss. 142(2)(b) and 136.1(1)(d) purposes

GST/HST Ruling

1 September 2020 GST/HST Ruling 187096 - Supply of in-store product demonstrations

CRA Tags
ETA Part IX 142(1)(g), 144.1, 165(1), 165(2), ETA Schedule VI, Part V Sec. 5; Schedule VI, Part V Sec. 8, ETA Schedule IX, Part IX Sec. 3, ETA Regulations: New Harmonized Value-Added Tax System Regulations, Part I

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