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),

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

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)

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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