GST/HST Severed Letters - 2025-12

HST severed letters, 2025-12

GST/HST Interpretation

22 December 2025 GST/HST Interpretation 246664 - Tax status of trailing commissions

CRA Tags
ETA Part IX, 123(1)("financial service"), 138, 139, ETA Sch V, Part VII Sec. 1
Summary Under
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Asset Management Service
mutual fund trailer commissions (whether paid to the originating or a subsequent dealer) are subject to GST/HST
Summary Under
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (l)
MFT trailer fees are taxable even if paid to originating dealer

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