GST/HST Severed Letters - 2023-05

HST severed letters, 2023-05

GST/HST Interpretation

27 April 2023 GST/HST Interpretation 203496 - Application of the GST/HST to […][vendors] Located on Reserves

CRA Tags
ETA Part IX, 123(1), Indian Act:, TIB-039r GST Administrative Policy — Application of GST to Indians:

28 March 2023 GST/HST Interpretation 243033a - Credit card surcharge

CRA Tags
ETA Part IX, 123((1))

28 March 2023 GST/HST Interpretation 245256 - Credit card surcharge

CRA Tags
ETA Part IX, 123((1))

23 March 2023 GST/HST Interpretation 245296 - Supply of real property by a government

CRA Tags
ETA Part IX 122(b), 126(2), 155, 221(2)(b), 228(4)
Summary Under
Tax Topics - Excise Tax Act - Section 155 - Subsection 155(1)
whether an intra-government transaction could be between persons not dealing at arm;s length, not discussed
Summary Under
Tax Topics - Excise Tax Act - Section 126 - Subsection 126(1)
intra-government transaction/ related persons generally are individuals or corporations

GST/HST Ruling

4 May 2023 GST/HST Ruling 196193 - Home Care Services

CRA Tags
ETA Sch V, Part II Sec. 13
Summary Under
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 13 - Paragraph 13(c)
a long-term care facility does not supply home care services for HST purposes

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