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

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

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)

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

Archive

2022
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
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 14
June 10
May 11
April 6
2000
May 1