GST/HST Severed Letters - 2022-04

HST severed letters, 2022-04

GST/HST Interpretation

22 April 2022 GST/HST Interpretation 217998 - – […][Calculation of the British Columbia Transitional Tax Rebate (BCTTR)]

CRA Tags
ETA Part IX, 296(2.1), New Housing Transition Tax and Rebate Act (BC):

31 March 2022 GST/HST Interpretation 234950 - Fourniture d’un service ou d’un bien meuble incorporel à un Indien

CRA Tags
LTA 261(1), B-039, Politique administrative sur la TPS/TVH – Application de la TPS/TVH aux Indiens

22 March 2022 GST/HST Interpretation 238955 - Whether a bunkhouse located on […][a farm] and used to provide housing to temporary foreign workers is a place of residence for GST/HST purposes and eligibility for input tax credits in respect of its construction

CRA Tags
ETA Part IX, Schedule V, Part I, Section 6; ETA 141(4), 141.01(5), 169(1), 191(3), 195.1(1)
Summary Under
Tax Topics - Excise Tax Act - Section 191 - Subsection 191(3)
s. 191(3) did not apply where a MURC was used as a place of "lodging” rather than a "place of residence"
Summary Under
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Residential Complex
a bunkhouse was a residential complex even though it was used for lodging rather than as a place of residence
Summary Under
Tax Topics - Excise Tax Act - Section 141 - Subsection 141(4)
s. 141(4) applied where commercial use of bunkhouse was “minimal”

10 August 2021 GST/HST Interpretation 200159 - – [Whether zero-rated] - Supply of […][an Industrial Hemp Product]

CRA Tags
ETA Sch VI, Part IV Sec. 3.1

18 May 2021 GST/HST Interpretation 184503 - Meaning of the word "diagnostic"

CRA Tags
ETA Sch VI, Part I Sec. 2

GST/HST Ruling

20 April 2022 GST/HST Ruling 155620 - Revalued Inventory at HST Implementation

CRA Tags
ETA Part IX, 165(1), 165(2), 168(1), 225(1), SOR/2010-151 New Harmonized Value-added Tax System Regulations No. 2 : 41(1)

17 April 2022 GST/HST Ruling 233217 - […][Whether a Conference is a foreign convention]

CRA Tags
ETA 123(1), 286(1)

14 April 2022 GST/HST Ruling 200481 - […][Whether zero-rated as basic groceries]

CRA Tags
ETA Schedule VI, Part III section 1

14 April 2022 GST/HST Ruling 205393 - Application of GST/HST on the supply of […][a baked product]

CRA Tags
ETA Schedule VI, Part III section 1

5 April 2022 GST/HST Ruling 204903 - Application of the GST/HST to the supply of […][a Salad Product]

CRA Tags
ETA Sch VI, Part III Sec. 1

31 March 2022 GST/HST Ruling 183170 - Tax status of health-related services

CRA Tags
ETA Sch V, Part II Sec. 10

31 March 2022 GST/HST Ruling 233442 - Input tax credit eligibility for […][X]

CRA Tags
ETA Part IX, 186(1)

24 March 2022 GST/HST Ruling 222713 - Sale of […][real property by a charity]

CRA Tags
ETA Part IX, 123(1), 191, Sch V Part V.1 Sec. 1
Summary Under
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Residential Unit
a charity’s facility used to provide short-term accommodation to clients of its program was not a residential complex
Summary Under
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part V.1 - Section 1
facility used for short-term accommodation of charity's clients was not residential complex

22 March 2022 GST/HST Ruling 200876 - Supply of […][a feed ingredient]

CRA Tags
ETA Schedule VI, Part IV section 10

5 January 2022 GST/HST Ruling 197277r - […][Supplies of acne scar treatments]

CRA Tags
ETA IX; Sch V, Part II

Archive

2023
September 4
August 4
July 2
June 4
May 5
April 2
March 3
February 11
January 2
2022
December 8
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
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