GST/HST Severed Letters - 2024-07

HST severed letters, 2024-07

GST/HST Interpretation

18 July 2024 GST/HST Interpretation 245851 - Collection and remittance of tax on supplies of short-term accommodation through an accommodation platform

CRA Tags
ETA Part IX, 123(1)(“short-term accommodation”),165,211.13(3),211.17,221(1),222(1),228(2)

17 July 2024 GST/HST Interpretation 245893 - Supply of short-term accommodation through an accommodation platform

CRA Tags
ETA Part IX, 123(1)(“short-term accommodation”),148(1), 165, 211.1(1), 211.13(3), 228(2)

17 July 2024 GST/HST Interpretation 247930 - Single servings of ice cream and similar products

CRA Tags
ETA Part IX, 165(3), ETA Sch VI, Part III Sec. 1(k)

17 July 2024 GST/HST Interpretation 247942 - Supply of short-term accommodation through an accommodation platform

CRA Tags
ETA Part IX, 123(1)(“short term accommodation”), 211.1(1), 211.13(3)

9 July 2024 GST/HST Interpretation 247650 - Public Service Body Rebate for […][a Hospital Authority resident in a participating province in Canada]

CRA Tags
ETA Part IX, 259

17 June 2024 GST/HST Interpretation 203070 - Application to Bitcoin Mining and the Sale of Bitcoins

CRA Tags
ETA Part IX, 123(1), 141.01, 169, 188.2, ETA Sch V, Part VII Sec. 1

GST/HST Ruling

25 July 2024 GST/HST Ruling 244942 - A band-empowered entity’s entitlement to a rebate for the GST/HST paid in error

CRA Tags
ETA Part IX, 261, 297, 298, Indian Act

22 July 2024 GST/HST Ruling 246006 - Tax status of management services supplied to limited partnership

CRA Tags
ETA Part IX, 123(1)("commercial activity"), 141(1), 141.01(2), 165,169(1)

19 July 2024 GST/HST Ruling 246452r - AND GST/HST INTERPRETATION - Application of GST/HST to supplies of hospital beds, mattresses and other products

CRA Tags
ETA Sch VI, Part II Sec. 6

17 July 2024 GST/HST Ruling 207052 - AND GST/HST INTERPRETATION - Services provided through […][the Platform]

CRA Tags
ETA Part IX, 123(1)(« carrier »), 123(1)(« consideration »), 123(1),(« supply »), 240(1), 240(3), 240(3.1), 241(2), Sch VI, Part V Sec. 7, Part VII Sec. 1(2), Part VII Sec. 11

17 July 2024 GST/HST Ruling 219794 - Delivery services provided through […][the Platform]

CRA Tags
ETA Part IX, 123(1)(« carrier »), ETA Sch VI, Part VII Sec. 1(2)

4 July 2024 GST/HST Ruling 189992 - Delivery services provided through […][the Platform]

CRA Tags
ETA Sch VI, Part VII Sec. 1(2), Part VII Sec. 11

4 July 2024 GST/HST Ruling 207387 - Delivery services provided through […][the Platform]

CRA Tags
ETA Part IX, Sch VI, Part VII Sec. 1(2), Part VII Sec. 11

3 July 2024 GST/HST Ruling 242566r - GST/HST on fees or charges for capital costs

CRA Tags
ETA Sch V, Part VI Sec. 21

14 February 2024 GST/HST Ruling 246201 - /INTERPRETATION - Supplies made through a distribution platform

CRA Tags
ETA Part IX, 123(1), 142(1)(c), 142(1)(g), 142(2)(g), 144.1, 211.1(1), 211.12(1), 211.12(2), 211.14(1), ETA Sch VI, Part V Sec.7, Part V Sec.10.1, ETA Sch IX, Part IX Sec.3, SOR/2010-117 New Harmonized Value-added Tax System Regulations : 13,8(b),8(c)

Underused Housing Tax (HST) Interpretation

4 June 2024 Underused Housing Tax (HST) Interpretation 246061 - Application of the UHT to partnerships

CRA Tags
UHTA Part 1 - Interpretation and General Rules of Application (2-4): 2, UHTA Part 4 - Returns (7-10): 7(1)

4 June 2024 Underused Housing Tax (HST) Interpretation 246135 - Eligibility for multiple exemptions

CRA Tags
UHTA Part 3 - Application of Tax (6): 6

4 June 2024 Underused Housing Tax (HST) Interpretation 246139 - Definition of “residential property”

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

4 June 2024 Underused Housing Tax (HST) Interpretation 246141 - Application of the UHT to partnerships

CRA Tags
UHTA Part 1 - Interpretation and General Rules of Application (2-4): 2, UHTA Part 4 - Returns (7-10): 7(1)

4 June 2024 Underused Housing Tax (HST) Interpretation 246148 - Definition of “personal representative”

CRA Tags
UHTA Part 1 - Interpretation and General Rules of Application (2-4): 2, UHTA Part 3 - Application of Tax (6): 6(7), UHTA Part 4 - Returns (7-10): 7(1)

4 June 2024 Underused Housing Tax (HST) Interpretation 246153 - Definition of “residential property”

CRA Tags
Reference: UHTA Part 1 - Interpretation and General Rules of Application (2-4): 2, UHTA Part 4 - Returns (7-10): 7(1)

Underused Housing Tax (HST) Ruling

4 June 2024 Underused Housing Tax (HST) Ruling 246044 - Definition of “residential property”

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

4 June 2024 Underused Housing Tax (HST) Ruling 246059 - AND UHT INTERPRETATION - Obligation to file UHT returns

CRA Tags
UHTA Part 1 - Interpretation and General Rules of Application (2-4): 2, UHTA Part 3 - Application of Tax (6): 6(7), UHTA Part 4 - Returns (7-10): 7(1)

4 June 2024 Underused Housing Tax (HST) Ruling 246060 - Definition of “excluded owner”

CRA Tags
UHTA Part 1 - Interpretation and General Rules of Application (2-4): “Reference: UHTA Part 1 - Interpretation and General Rules of Application (2-4): 2, UHTA Part 4 - Returns (7-10): 7(1)

4 June 2024 Underused Housing Tax (HST) Ruling 246073 - AND UHT INTERPRETATION - Application of the UHT to bare trusts

CRA Tags
UHTA Part 1 - Interpretation and General Rules of Application (2-4): 2, UHTA Part 4 - Returns (7-10): 7(1)

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