GST/HST Severed Letters - 2023-10

HST severed letters, 2023-10

GST/HST Interpretation

28 September 2023 GST/HST Interpretation 246443 - Recovery of tax paid on construction of […] [a building]

CRA Tags
ETA Part IX, 123, 169, ETA Schedule V, Part I Sec. 6

13 September 2023 GST/HST Interpretation 245240 - Emission Allowance

CRA Tags
ETA Part IX, 123

13 September 2023 GST/HST Interpretation 245635 - Emission Allowance

CRA Tags
ETA Part IX, 123

30 August 2023 GST/HST Interpretation 244795 - Sales of goods through distribution platforms

CRA Tags
ETA Part IX, 142(1), 142(2), 144.1, 165, 169(4), 211.1(1), 211.23(1), 221(1), 223(2)
Summary Under
Tax Topics - Excise Tax Act - Section 177 - Subsection 177(1.11)
comments on the situation of a registrant selling through a distribution platform operator who insists on being a billing agent for GST/HST purposes
Summary Under
Tax Topics - Excise Tax Act - Section 211.23 - Subsection 211.23(1)
s. 211.23 rules do not relieve registered vendors of obligation to collect and remit GST/HST

23 July 2023 GST/HST Interpretation 244796 - Sale of vintage goods [through distribution platforms]

CRA Tags
ETA Part IX, 142(1), 142(2), 144.1, 165, 211.1(1), 221(1), 221.23(1), 240(1), ETA Sch IX, — Supply in — Province (Part I-Part IX): 1

GST/HST Ruling

15 September 2023 GST/HST Ruling 207167r - Supply of acting programs

CRA Tags
ETA Part IX, 123(1), 165, 240(1), ETA Schedule V, Part III Sec. 1, Part III Sec. 9, Part IV Sec. 1

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