GST/HST Severed Letters - 2024-01

HST severed letters, 2024-01

Excise Interpretation

5 December 2023 Excise Interpretation 9000225 - Eligibility to provide an exemption certificate as a farmer for custom fertilizer application

CRA Tags
GGPA Part 1, ITA Part XVII, 248(1)

24 November 2023 Excise Interpretation 9000258 - Luxury Tax on After-Sale Improvements

CRA Tags
Select Luxury Items Tax Act

23 November 2023 Excise Interpretation 9000253 - Application of the federal excise tax on diesel fuel

CRA Tags
Excise Tax Act

23 November 2023 Excise Interpretation 9000254 - Interpretation of the federal excise tax for fuel used as ships’ stores

CRA Tags
Excise Tax Act

21 November 2023 Excise Interpretation 9000111 - Request for interpretation for the treatment of light fuel oil containing renewable diesel under the Greenhouse Gas Pollution Pricing Act

CRA Tags
GGPPA Part 1

14 November 2023 Excise Interpretation 9000245 - Rebate on the export of a subject vehicle

14 November 2023 Excise Interpretation 9000248 - Application of the Luxury Tax to a Vehicle Leasing Company

CRA Tags
Select Luxury Items Tax Act

14 November 2023 Excise Interpretation 9000249 - Application of the luxury tax on the purchase of subject aircraft

CRA Tags
Select Luxury Items Tax Act

14 November 2023 Excise Interpretation 9000250 - Application of the Luxury tax on the sale of a subject vehicle

CRA Tags
Select Luxury Items Tax Act

9 November 2023 Excise Interpretation 9000244 - Rebates on the export of subject vehicles

7 November 2023 Excise Interpretation 9000241 - Rebates on the export of subject vehicles

1 August 2023 Excise Interpretation 9000133 - Eligibility for partial fuel charge relief as a mushroom grower

CRA Tags
GGPPA Part 1

8 September 2022 Excise Interpretation 244391 - Clarification of specific rules in respect of farmer exemptions

CRA Tags
GGPA Part 1, ITA Part XVII, 248(1)

20 June 2022 Excise Interpretation 243570 - Application of the fuel charge in respect of peat moss harvesting

16 June 2022 Excise Interpretation 243746 - Whether Bubble Hash qualifies as a “Low-THC Cannabis Product”

CRA Tags
EA2001 Part 5, 69(1)

2 February 2022 Excise Interpretation 235373 - Application of the Greenhouse Gas Pollution Pricing Act to agency arrangements

CRA Tags
Greenhouse Gas Pollution Pricing Act

9 November 2021 Excise Interpretation 201874 - Fuel Charge Exemption Certificate

9 November 2021 Excise Interpretation 200342 - Application of the Fuel Charge to Transactions under Buyback Arrangements

Excise Ruling

7 November 2023 Excise Ruling 9000239 - Application of the Luxury tax on the sale of a subject vessel

GST/HST Interpretation

26 January 2024 GST/HST Interpretation 244682 - Sale of goods imported by customer

CRA Tags
ETA Part IX, 165, 142, 212, 212.1, 214, 215, 232, 261, 263

4 January 2024 GST/HST Interpretation 193309a - Supplies made by a corporation operating […][a rehabilitation clinic]

CRA Tags
ETA Schedule V, Part II Sec. 7, Part II Sec. 7.4

GST/HST Ruling

18 January 2024 GST/HST Ruling 245207 - INTERPRETATION – [Requirement to file an information return for reporting institutions]

CRA Tags
ETA Part IX, 150(1), 273.2(2)

3 January 2024 GST/HST Ruling 238505 - Entitlement to relief of the GST/HST

CRA Tags
ETA Part IX, 123(1), 272.1, TIB-B039, GST/HST Administrative Policy - Application of the GST/HST to Indians

19 December 2023 GST/HST Ruling 246351 - Application of GST/HST to pre-cut fresh fruit sold in containers

CRA Tags
ETA Schedule VI, Part III Sec. 1(o.1), Part III Sec. 1(o.3)

7 September 2023 GST/HST Ruling 245339 - Application of GST/HST to the supply of marketing and payment services

CRA Tags
ETA Part IX, 177(1.11), ETA Schedule V, Part II Sec. 7

Luxury Tax Interpretation

30 January 2024 Luxury Tax Interpretation 9000255 - Taxe de luxe sur la vente d’un véhicule avec une convention avant 2022

CRA Tags
Loi sur la taxe sur certains biens de luxe

24 November 2023 Luxury Tax Interpretation 9000259 - Application of the Luxury tax on the sale of a subject vehicle

CRA Tags
Select Luxury Items Tax Act

7 November 2023 Luxury Tax Interpretation 9000238 - Application of the Luxury tax on the sale of a subject vehicle

CRA Tags
Select Luxury Items Tax Act

7 November 2023 Luxury Tax Interpretation 9000240 - Luxury tax on a vehicle for lease with an agreement before 2022

Luxury Tax Ruling

26 September 2023 Luxury Tax Ruling 9000229 - Luxury tax on a vehicle for lease with an agreement before 2022

Archive

2024
June 18
May 9
April 7
February 5
January 31
2023
December 25
November 3
October 6
September 4
August 4
July 2
June 4
May 5
April 2
March 3
February 11
January 2
2022
December 6
November 6
October 5
September 3
August 2
July 2
June 5
April 15
March 11
February 6
January 8
2021
November 2
October 10
September 3
August 9
July 2
June 4
May 4
April 4
March 3
February 5
January 4
2020
December 4
November 4
October 2
September 2
August 5
July 2
June 1
March 2
February 1
January 1
2019
December 4
November 2
October 2
September 2
August 9
July 2
June 3
May 11
April 5
March 5
February 13
January 9
2018
December 6
November 1
September 4
August 6
July 3
June 7
May 6
April 5
March 11
February 5
January 8
2017
December 9
November 2
October 5
September 8
August 5
July 5
June 6
May 4
April 5
March 6
February 4
January 7
2016
December 4
November 4
October 7
September 2
August 7
July 7
June 6
May 4
April 2
March 7
February 3
January 3
2015
December 3
November 2
October 7
September 6
August 8
July 11
June 4
May 3
April 2
March 3
February 1
January 9
2014
December 4
November 3
October 2
September 8
August 8
July 12
June 10
May 7
April 4
March 10
February 12
January 7
2013
December 5
November 4
October 6
September 2
August 12
July 17
June 24
May 6
April 11
March 12
February 4
January 10
2012
December 9
November 15
October 20
September 10
August 12
July 14
June 13
May 4
March 12
February 10
January 5
2011
December 10
November 11
October 17
September 14
August 23
July 24
June 17
May 19
April 28
March 20
February 9
January 14
2010
December 13
November 15
October 9
September 7
August 13
July 23
June 10
May 7
April 15
March 16
February 9
January 10
2009
December 12
November 6
October 3
September 3
August 4
July 16
June 6
May 5
April 9
March 27
February 14
January 14
2008
December 18
November 18
October 11
September 9
August 13
July 15
June 10
May 11
April 6
March 17
February 15
January 13
2007
December 22
November 15
October 11
September 6
August 9
July 30
June 11
May 22
April 15
March 15
February 15
January 13
2006
December 10
November 11
October 13
September 41
August 16
July 10
June 24
May 14
April 19
March 21
February 22
January 27
2005
December 10
November 9
October 19
September 11
August 12
July 12
June 17
May 7
April 17
March 17
February 14
January 18
2004
December 18
November 12
October 13
September 22
August 26
July 23
June 23
May 15
April 15
March 26
February 9
January 10
2003
December 20
November 10
October 20
September 12
August 21
July 36
June 28
May 26
April 17
March 48
February 24
January 30
2002
December 36
November 19
October 21
September 19
August 30
July 27
June 23
May 20
April 6
March 21
February 10
January 24
2001
December 10
November 10
October 17
September 11
August 14
July 14
June 9
May 1
April 6
March 49
February 20
January 13
2000
December 11
November 13
October 28
September 25
August 23
July 42
June 31
May 21
April 22
March 53
February 17
January 30
1999
December 37
November 13
October 6
September 23
August 15
July 10
June 29
May 27
April 15
March 26
February 25
January 20
1998
December 46
November 35
October 45
September 54
August 38
July 44
June 30
May 32
April 28
March 34
February 16
1997
November 23
October 22
September 18
August 12
July 27
June 17
May 22
April 24
March 8
February 28
January 18
1996
December 16
November 15
October 17
September 9
August 32
July 9
June 19
May 25
April 19
March 46
February 25
January 31
1995
December 14
November 27
October 19
September 14
August 24
July 25
June 25
May 24
April 11
March 28
February 35
January 22
1994
December 4
November 10
October 10
September 18
August 36
July 15
June 9
May 10
April 9
March 10
February 15
January 2
1993
November 1
January 1
1992
November 1
March 1
February 1