GST/HST Severed Letters - 2025-03

HST severed letters, 2025-03

Excise Ruling

6 March 2025 Excise Ruling 9000312 - Air Carriers under the Greenhouse Gas Pollution Pricing Act

GST/HST Interpretation

25 March 2025 GST/HST Interpretation 248618 - Repayment of the purpose-built rental housing rebate

CRA Tags
ETA Part IX, 256.2(1), 256.2(10), 256.2(3), 256.2(3.1)

17 February 2025 GST/HST Interpretation 243198 - Application of the GST/HST to a cottage rental website

CRA Tags
ETA Part IX, 123(1), 211.1(1), 211.13(4), 221, 228(2), ETA Sch V, Part I Sec. 6(b)

10 January 2025 GST/HST Interpretation 246890 - Application of GST/HST to membership dues which include a charge for a mandatory […] program

CRA Tags
ETA Part IX, 123(1)(financial instrument), 123(1)(financial service), 123(1)(insurance policy), 123(1)(insurer), 123(1)(membership), 123(1)(recipient), 123(1)(supplier), ETA Sch V, Part VI Sec. 17

10 January 2025 GST/HST Interpretation 246942 - Application of GST/HST to membership dues which include a charge for a mandatory […] program

CRA Tags
ETA Part IX, 123(1)(financial instrument), 123(1)(financial service), 123(1)(insurance policy), 123(1)(insurer), 123(1)(membership), 123(1)(recipient), 123(1)(supplier), ETA Sch V, Part VI Sec. 17

GST/HST Ruling

11 March 2025 GST/HST Ruling 222052 - Delivery services provided through […][a platform] and for a […][local merchant]

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

11 March 2025 GST/HST Ruling 247629 - Delivery services provided through […][a platform]

CRA Tags
ETA Part IX, 123(1), ETA Sch VI, Part VII Sec. 1, Part VII Sec. 11

10 March 2025 GST/HST Ruling 222354 - and GST/HST INTERPRETATION – Services of arranging for leases and loans

CRA Tags
ETA Part IX, 123(1), 144.1, 165, 211, ETA Sch V, Part VII Sec. 1, ETA Sch IX Part IX, Sec. 3 SOR/2010-117 New Harmonized Value-added Tax System Regulations : 13(1)

6 March 2025 GST/HST Ruling 239358r - Supply of certification sessions

CRA Tags
ETA Part IX, 123(1), ETA Sch V, Part III Sec. 9

21 February 2025 GST/HST Ruling 247613 - Eligibility for 83% Public Service Bodies Rebate

CRA Tags
ETA Part IX, 123(1)

Underused Housing Tax (HST) Interpretation

25 March 2025 Underused Housing Tax (HST) Interpretation 247011 - UHT filing obligations of a personal representative of a deceased individual

CRA Tags
UHTA Part 1: Section 2

17 March 2025 Underused Housing Tax (HST) Interpretation 246037 - UHT application to your residential property

CRA Tags
UHTA: 2 “excluded owner”, 6(3), 6(7), 7(1), 8(a)

17 March 2024 Underused Housing Tax (HST) Interpretation 246080 - Existence of partnership

CRA Tags
UHTA: Sec. 2, Subsec. 6(3), 7(1) and 8(a)

17 March 2024 Underused Housing Tax (HST) Interpretation 247032 - Definition of “residential property”

CRA Tags
UHTA Sec 2, Par 6(7)(m), Regulations: Subsec. 2(2) and 2(3); ETA, 123(1)

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