GST/HST Severed Letters - 2023-06

HST severed letters, 2023-06

GST/HST Interpretation

16 May 2023 GST/HST Interpretation 221226 - Application of the GST/HST to commercial ride-sharing services

CRA Tags
ETA Part IX, 123(1), 148, 165, 221(1), 221(2), 225(1), 240(1), 240(1.1)

18 April 2023 GST/HST Interpretation 245056 - Application of the GST/HST on a rescission fee

CRA Tags
ETA Part IX, 182(1), ETA Sch V, Part 1 Sec. 2
Summary Under
Tax Topics - Excise Tax Act - Section 182 - Subsection 182(1)
a rescission fee paid to the vendor of a B.C. residential property generally is not subject to GST

GST/HST Ruling

4 May 2023 GST/HST Ruling 245071 - Application of HST to prenatal classes

CRA Tags
ETA Sch V, Part II Sec. 6

25 April 2023 GST/HST Ruling 202403 - Eligibility for employer to claim ITCs on amounts related to investment management services for pooled funds of an insurer

CRA Tags
ETA Part IX, 123(1)("insurance policy"), 123(1)("insurer"), 123(1)("recipient"), 131,169(1)
Summary Under
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1)
no ITCs were available to an employer regarding any charges by an insurer to segregated funds to fund retirement benefits to employees
Summary Under
Tax Topics - Excise Tax Act - Section 131 - Subsection 131(1) - Paragraph 131(1)(c) - Subparagraph 131(1)(c)(i)
s. 131(1)(c) could deem management fees of insurer to segregated funds to be taxable consideration

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