GST/HST Severed Letters - 2022-05

HST severed letters, 2022-05

GST/HST Interpretation

25 January 2022 GST/HST Interpretation 202273 - New residential rental property rebate under subsection 256.2(3)

CRA Tags
ETA Part IX, 123(1), 165, 168(5), 191(1), 256.2(1), 256.2(3), 256.2(7)

GST/HST Ruling

17 May 2022 GST/HST Ruling 209546 - AND INTERPRETATION - Insurance premiums in two situations

CRA Tags
ETA Part IX, 123(1)(financial service), 165, 221, ETA Sch V, Part V Sec. 1
Summary Under
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply
insurance was embedded in single supply of leased car where the car dealer bore the insurance premium and increased its lease charge
Summary Under
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (d)
insurance premiums were required to be bifurcated from lease payments to be GST-exempted

5 May 2022 GST/HST Ruling 225768 - Application of GST/HST to services rendered by a social worker

CRA Tags
ETA Sch V, Part II Sec. 1.2, Part II Sec. 7.2

4 May 2022 GST/HST Ruling 194728 - – […][Whether supplies of legal services are acquired in respect of band management activities and relieved of GST/HST]

CRA Tags
Indian Act:, TIB-039r GST Administrative Policy — Application of GST to Indians:

3 May 2022 GST/HST Ruling 220592 - […][Whether a Conference is a foreign convention]

CRA Tags
ETA Part IX, 123(1), 167.2, 189.2, 252.4

21 April 2022 GST/HST Ruling 234969 - […][Loan Guarantee Program]

CRA Tags
ETA Part IX, 123(1), ETA Sch VI, Part IV Sec. 1

13 January 2022 GST/HST Ruling 196196 - S & INTERPRETATIONS - Assignment of a right to purchase a residential unit with a lease-back option

CRA Tags
ETA Part IX, 123(1), 191(1), 221(2)(a), 225(1), 228(4)(a), 257(1), ETA Sch V, Part I Sec. 2, Part I Sec. 4

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