GST/HST Severed Letters - 2024-02

HST severed letters, 2024-02

GST/HST Interpretation

14 February 2024 GST/HST Interpretation 231621 - Adjustment, credit or refund of tax charged or collected under Subdivision E of Division II

CRA Tags
ETA Part IX, 165, 211.1(1), , 211.14(1), 211.17(1), 211.17(2), 221, 228, 232(1), 232(3),
Summary Under
Tax Topics - Excise Tax Act - Section 211.17 - Subsection 211.17(2) - Paragraph 211.17(b)
a non-resident registered under the E-Commerce provisions can follow the ETA s. 232 refund procedure if the resident recipient demonstrates that it was registered
Summary Under
Tax Topics - Excise Tax Act - Section 232 - Subsection 232(3)
debit note can be issued in lieu of a credit note including where the refund occurred pursuant to the s. 211.17(2)(b) exception

19 December 2023 GST/HST Interpretation 230511 - Non-resident vendor selling digital products or services

CRA Tags
ETA Part IX, 142(1)(c), 142(1)(g), 165, 211.1(1), 211.12(1), 211.12(2), 211.14, 211.18, 245(2), ETA Sch VI, Part V Sec. 10
Summary Under
Tax Topics - Excise Tax Act - Section 142 - Subsection 142(1) - Paragraph 142(1)(g)
no guidance on whether hosting of advertising on non-resident website could be considered to be a service performed in part in Canada
Summary Under
Tax Topics - Excise Tax Act - Section 142 - Subsection 142(1) - Paragraph 142(1)(c)
“may be used” means “allowed to be used”
Summary Under
Tax Topics - Excise Tax Act - Section 211.14 - Subsection 211.14(1)
supply to by a specified non-resident supplier to a specified Canadian recipient is made in Canada irrespective of s. 142

GST/HST Ruling

27 February 2024 GST/HST Ruling 245345 - Cryptocurrency Transactions Made Through ATMs

CRA Tags
ETA Part IX, 123(1)(financial instrument),123(1)(financial service),123(1)(virtual payment instrument), ETA Sch V, Part VI Sec. 1

31 January 2024 GST/HST Ruling 245426 - Emission Allowance

CRA Tags
ETA Part IX, 123(1), 221(2.1)
Summary Under
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Emission Allowance
emission allowances issued under the Quebec cap and trade regime constitute “emission allowances”

Underused Housing Tax (HST) Interpretation

21 November 2023 Underused Housing Tax (HST) Interpretation 246575 - Interpretation and application of the definition of “specified Canadian trust”

CRA Tags
UHTA Part 1 - Interpretation and General Rules of Application (2-4): 2

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