GST/HST Severed Letters - 2025-04

HST severed letters, 2025-04

GST/HST Interpretation

29 April 2025 GST/HST Interpretation 245179 - AND GST/HST RULING - Supply of short-term accommodation through an accommodation platform

CRA Tags
ETA Part IX, 133, 136(1), 142(1), 165, 211.1(1), 211.13(3), 221

29 April 2025 GST/HST Interpretation 247054 - Non-resident pharmaceutical company ineligible to register for the GST/HST

CRA Tags
ETA Part IX, 240(1), 240(3)

25 April 2025 GST/HST Interpretation 247166 - Requirement to register for GST/HST

CRA Tags
ETA Part IX, 211.1(1), 211.12(1), 211.12(2), 211.13(1), 240(1)

3 April 2025 GST/HST Interpretation 248372 - The simplified regime (Subdivision E of Division II of Part IX) and the special attribution method formula for selected listed financial institutions

CRA Tags
ETA Part IX, 211.1, 211.14, 211.17, 225.2(2), SOR/2001-171 Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations: 46

17 March 2025 GST/HST Interpretation 247952 - Sales of event tickets […]

CRA Tags
ETA Part IX, 123(1), 142(1)(c)(i), 144.1, 211.12(1), 211.12(2), ETA Sch IX, Part IX Sec. 3 SOR/2010-117 New Harmonized Value-added Tax System Regulations : 6,7,8

GST/HST Ruling

24 April 2025 GST/HST Ruling 245192 - Delivery and shopping services provided through […][a platform]

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

31 March 2025 GST/HST Ruling 246627 - Supplies of nature immersion and outdoor education programming

CRA Tags
ETA Sch V, Part IV Sec. 1, Sch V, Part III Sec. 9

28 March 2025 GST/HST Ruling 248257 - Clinical Supervision Services

14 March 2025 GST/HST Ruling 248470 - Clinical supervision services

CRA Tags
ETA Sch V, Part II Sec. 7(j.1)

10 March 2025 GST/HST Ruling 248537 - Supplies of Psychotherapy Services

CRA Tags
ETA Part IX, 123(1), 165, ETA Sch V, Part II Sec. 1, Part II Sec.1.1, Part II Sec. 1.2, Part II Sec. 5, Part II Sec. 6, Part II Sec. 7

21 May 2024 GST/HST Ruling 246535 - Sale of the shares of the corporation

CRA Tags
ETA Part IX, 123(1), ETA Sch V, Part VII(1)

Underused Housing Tax (HST) Interpretation

28 March 2025 Underused Housing Tax (HST) Interpretation 246122 - Application of UHT to partnerships in Quebec

CRA Tags
UHTA, Sec 2, UHTN1, UHTN15

28 March 2025 Underused Housing Tax (HST) Interpretation 247005 - Application of the UHT to partnerships

CRA Tags
UHTA Part 1, Sec 2

28 March 2025 Underused Housing Tax (HST) Interpretation 247006 - Application of the UHT to corporations

CRA Tags
UHTA Part 1, 2, UHTA Part 3, 6(3), 6(7)(m), UHTA Part 4, 7(1), UHTA SOR/19-116 - Underused Housing Tax Act Regulations: 2

28 March 2025 Underused Housing Tax (HST) Interpretation 247514 - Meaning of “private bath” for purposes of the definition of “dwelling unit”

CRA Tags
UHTA Part 1, 2, UHTA Part 3, 6(3), UHTA Part 4, 7(1)

28 March 2025 Underused Housing Tax (HST) Interpretation 246076 - UHT filing requirements for individuals

CRA Tags
UHTA Part 1, 2, UHTA Part 3, 6(6), UHTA Part 4, 7(1)

26 March 2025 Underused Housing Tax (HST) Interpretation 246078 - UHT application to personal representatives of deceased individuals

CRA Tags
UHTN1, 2, 6(3), 7(1), 8(a)

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