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

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