GST/HST Severed Letters - 2022-03

HST severed letters, 2022-03

GST/HST Interpretation

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
MFT trailer fees paid to a dealer, and by it to its representatives, generally are GST/HST exempt

GST/HST Ruling

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)

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

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