GST/HST Severed Letters - 2022-03

HST severed letters, 2022-03

GST/HST Interpretation

15 March 2022 GST/HST Interpretation 191075 - Input Tax Credit recapture requirements related to Ontario’s Debt Retirement Charge and Global Adjustment Fee

CRA Tags
ETA Part IX, SOR/2010-151 New Harmonized Value-added Tax System Regulations No. 2
Summary Under
Tax Topics - Excise Tax Act - Section 236.01 - Subsection 236.01(2)
Ontario debt retirement charges on electricity bills were subject to the ITC recapture rules

13 January 2022 GST/HST Interpretation 187184 - Application of GST/HST to mutual fund trailing commissions in the mutual fund industry

CRA Tags
ETA Part IX, 123(1)(Definition of financial service)(l), 138, 139, ETA Sch V, Part VII Sec. 1
Summary Under
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (l)
MFT trailer fees paid to a dealer, and by it to its representatives, generally are GST/HST exempt

GST/HST Ruling

24 February 2022 GST/HST Ruling 204902 - Application of GST/HST to [plant-based] protein powders

CRA Tags
ETA Sch VI, Part III Sec. 1

24 February 2022 GST/HST Ruling 231316 - The application of the “qualifying health care supply” purpose test and the tax status of occupational health services and travel health consultation services

CRA Tags
ETA Sch V, Part II Sec. 1.2, ETA Sch VI, Part I Sec. 2
Summary Under
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 1 - Qualifying Health Care Supply
health professionals’ helping employers assess whether employees met health standards was not GST/HST exempted, whereas travel health advice was

22 February 2022 GST/HST Ruling 238383 - Eligibility of a municipality to claim a public service bodies’ rebate on a honorarium paid to an elected official.

CRA Tags
ETA Part IX, 174, 259

18 February 2022 GST/HST Ruling 211422 - – […][Supplies of vegan jerky]

CRA Tags
ETA Sch VI, Part III Sec. 1

15 February 2022 GST/HST Ruling 185882 - Tax status of [a snack combination of] […][a spreadable product] and […][a baked product]

CRA Tags
ETA Sch VI, Part III Sec. 1

10 November 2021 GST/HST Ruling 181981 - Prescribed property and services for the purposes of the Public Service Body Rebate (GST/HST) Regulations

CRA Tags
ETA Part IX, 259(1), 259(3), ETA Sch V, Part I Sec. 6(b), SOR/91-37 Public Service Body Rebate (GST) Regulations: 4(1)(a),4(1)(b)

27 July 2021 GST/HST Ruling 175140 - Application of the GST/HST to supplies of services made by a determined municipality

CRA Tags
ETA Part IX, 123(1)
Summary Under
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 22
fee for providing water level and flow data was taxable
Summary Under
Tax Topics - Excise Tax Act - Section 223 - Subsection 223(1)
amended invoices can be issued to evidence the HST payable

20 July 2021 GST/HST Ruling 175153 - Application of the GST/HST to supplies of services made by a determined municipality

CRA Tags
ETA Part IX, 123(1), 165(1), ETA Sch V, Part VI Sec 2(n), Part VI Sec 21, Part VI Sec 28

29 September 2020 GST/HST Ruling 175147 - Application of the GST/HST to supplies of services made by a determined municipality to a regional municipality

CRA Tags
ETA Part IX, 123(1), 165(1), ETA Sch V, Part VI Sec 21, Part VI Sec 28
Summary Under
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 20 - Paragraph 20(c) - Subparagraph 20(c)(i)
agreement to provide dedicated permit staff in consideration for their funding was taxable

Archive

2025
March 1
February 1
January 1
2024
December 7
November 3
October 11
September 12
August 10
July 28
June 18
May 9
April 7
February 5
January 31
2023
December 25
November 3
October 6
September 4
August 4
July 2
June 4
May 5
April 2
March 3
February 11
January 2
2022
December 6
November 6
October 5
September 3
August 2
July 2
June 5
April 15
March 11
February 6
January 8
2021
November 2
October 10
September 3
August 9
July 2
June 4
May 4
April 4
March 3
February 5
January 4
2020
December 4
November 4
October 2
September 2
August 5
July 2
June 1
March 2
February 1
January 1
2019
December 4
November 2
October 2
September 2
August 9
July 2
June 3
May 11
April 5
March 5
February 13
January 9
2018
December 6
November 1
September 4
August 6
July 3
June 7
May 6
April 5
March 11
February 5
January 8
2017
December 9
November 2
October 5
September 8
August 5
July 5
June 6
May 4
April 5
March 6
February 4
January 7
2016
December 4
November 4
October 7
September 2
August 7
July 7
June 6
May 4
April 2
March 7
February 3
January 3
2015
December 3
November 2
October 7
September 6
August 8
July 11
June 4
May 3
April 2
March 3
February 1
January 9
2014
December 4
November 3
October 2
September 8
August 8
July 12
June 10
May 7
April 4
March 10
February 12
January 7
2013
December 5
November 4
October 6
September 2
August 12
July 17
June 24
May 6
April 11
March 12
February 4
January 10
2012
December 9
November 15
October 20
September 10
August 12
July 14
June 13
May 4
March 12
February 10
January 5
2011
December 10
November 11
October 17
September 14
August 23
July 24
June 17
May 19
April 28
March 20
February 9
January 14
2010
December 13
November 15
October 9
September 7
August 13
July 23
June 10
May 7
April 15
March 16
February 9
January 10
2009
December 12
November 6
October 3
September 3
August 4
July 16
June 6
May 5
April 9
March 27
February 14
January 14
2008
December 18
November 18
October 11
September 9
August 13
July 15
June 10
May 11
April 6
March 17
February 15
January 13
2007
December 22
November 15
October 11
September 6
August 9
July 30
June 11
May 22
April 15
March 15
February 15
January 13
2006
December 10
November 11
October 13
September 41
August 16
July 10
June 24
May 14
April 19
March 21
February 22
January 27
2005
December 10
November 9
October 19
September 11
August 12
July 12
June 17
May 7
April 17
March 17
February 14
January 18
2004
December 18
November 12
October 13
September 22
August 26
July 23
June 23
May 15
April 15
March 26
February 9
January 10
2003
December 20
November 10
October 20
September 12
August 21
July 36
June 28
May 26
April 17
March 48
February 24
January 30
2002
December 36
November 19
October 21
September 19
August 30
July 27
June 23
May 20
April 6
March 21
February 10
January 24
2001
December 10
November 10
October 17
September 11
August 14
July 14
June 9
May 1
April 6
March 49
February 20
January 13
2000
December 11
November 13
October 28
September 25
August 23
July 42
June 31
May 21
April 22
March 53
February 17
January 30
1999
December 37
November 13
October 6
September 23
August 15
July 10
June 29
May 27
April 15
March 26
February 25
January 20
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
December 16
November 15
October 17
September 9
August 32
July 9
June 19
May 25
April 19
March 46
February 25
January 31
1995
December 14
November 27
October 19
September 14
August 24
July 25
June 25
May 24
April 11
March 28
February 35
January 22
1994
December 4
November 10
October 10
September 18
August 36
July 15
June 9
May 10
April 9
March 10
February 15
January 2
1993
November 1
January 1
1992
November 1
March 1
February 1