GST/HST Severed Letters - 2022-11

HST severed letters, 2022-11

GST/HST Interpretation

GST/HST Ruling

15 November 2022 GST/HST Ruling 231643 - Partnership eligibility to claim input tax credits on the construction of houses for sale

CRA Tags
ETA Part IX, 123(1), 141.1(3), 169(1), 169(4), 171(1), 171(2), 240, 242(1), 257, 272.1(1)
individuals might recover ITCs for construction work performed prior to the formation of their partnership by claiming a s. 257 rebate on the partnership formation
CRA considers real property to belong to the registered owners unless beneficial ownership by a partnership can be demonstrated

23 August 2022 GST/HST Ruling 205713 - Fire and emergency services provided by the fire department

CRA Tags
ETA Part IX, 146, 165, ETA Sch V, Part VI Sec. 21, SOR/2010-117 New Harmonized Value-added Tax System Regulations : 15, 17

3 August 2022 GST/HST Ruling 229371 - Association billing of insurance amounts to members

CRA Tags
ETA Part IX, 123(1)("financial service")(l), 138, 139
member organizations were recipients of the insurance arranged through their umbrella association

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