GST/HST Severed Letters - 2023-12

HST severed letters, 2023-12

Excise Interpretation

24 October 2023 Excise Interpretation 9000116 - Operation of Woodlots and Fuel Charge Exemptions for Farmers

CRA Tags
GGPPA Sec. 3, Sec. 36, Fuel Charge Regulations Part 6, 18, 19

15 August 2023 Excise Interpretation 9000189 - FUEL CHARGE INTERPRETATION

CRA Tags
GGPPA; Section 36, 17(1), 17(2)

15 August 2023 Excise Interpretation 9000208 - Application of the fuel charge on fuel brought into a listed province in the supply tank of an aircraft of a registered air carrier

CRA Tags
GGPPA, Sec. 19(1), Sec. 19(4), Sec. 19(5)

1 August 2023 Excise Interpretation 239274 - s – […][Supply of hydrogen products under the GGPPA and the Excise Tax Act other than Part IX]

CRA Tags
ETA and GGPPA Section 3, Section 15

7 June 2022 Excise Interpretation 204747 - Fuel Charge Exemption – Section 87 of the Indian Act

CRA Tags
Greenhouse Gas Pollution Pricing Act

GST/HST Ruling

24 November 2023 GST/HST Ruling 245833 - GST on the supply of licences by a municipality

CRA Tags
ETA Schedule V, Part VI Sec. 20

15 November 2023 GST/HST Ruling 245913 - Application of the GST on Title Transfer

CRA Tags
ETA Part IX, 134, 261(1)
Summary Under
Tax Topics - Excise Tax Act - Section 134
the transfer of land to and from a builder to secure the contract price for home construction was not subject to GST

6 October 2023 GST/HST Ruling 203959 - and GST/HST INTERPRETATION - Application of GST/HST on funds received from crowdfunding

CRA Tags
ETA Part, 123(1), 133, 142(1)(a), 144.1, 152(1), 168, 223(1)

5 October 2023 GST/HST Ruling 191551 - and GST/HST INTERPRETATION - Application of GST/HST on funds raised through crowdfunding

CRA Tags
ETA Part IX, 123(1), 133, 152(1), 168, 223(1)

Luxury Tax Ruling

20 July 2023 Luxury Tax Ruling 9000204 - Règles transitoires relatives à la taxe de luxe payable sur les véhicules

CRA Tags
Loi sur la taxe sur certains biens de luxe

18 July 2023 Luxury Tax Ruling 9000203 - Règles transitoires relatives à la taxe de luxe payable sur les véhicules

CRA Tags
Loi sur la taxe sur certains biens de luxe

18 July 2023 Luxury Tax Ruling 9000205 - Application of the luxury tax to resale of subject aircraft

CRA Tags
Select Luxury Items Tax Act

6 July 2023 Luxury Tax Ruling 9000198 - Transitional rules relating to luxury tax payable on vehicles

6 July 2023 Luxury Tax Ruling 9000199 - Transitional rules relating to luxury tax payable on vehicles

6 July 2023 Luxury Tax Ruling 9000200 - Transitional rules relating to luxury tax payable on vehicles

6 July 2023 Luxury Tax Ruling 9000201 - Luxury tax on a vehicle being purchased with an agreement before 2022

6 July 2023 Luxury Tax Ruling 9000202 - Transitional rules relating to luxury tax payable on vehicles

CRA Tags
Select Luxury Items Tax Act

4 July 2023 Luxury Tax Ruling 9000194 - Luxury tax on a vehicle being purchased with an agreement before 2022

4 July 2023 Luxury Tax Ruling 9000195 - Transitional rules relating to luxury tax payable on vehicles

4 July 2023 Luxury Tax Ruling 9000196 - Transitional rules relating to luxury tax payable on vehicles

4 July 2023 Luxury Tax Ruling 9000197 - Transitional rules relating to luxury tax payable on vehicles

29 June 2023 Luxury Tax Ruling 9000190 - Transitional rules relating to luxury tax payable on vehicles

29 June 2023 Luxury Tax Ruling 9000191 - Transitional rules relating to luxury tax payable on vehicles

29 June 2023 Luxury Tax Ruling 9000192 - Transitional rules relating to luxury tax payable on vehicles

29 June 2023 Luxury Tax Ruling 9000193 - Luxury tax on a vehicle being purchased with an agreement before 2022

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