19 March 2019 GST/HST Ruling 194819 - Para-municipal supplies

CRA Tags
ETA Sch V, Part VI Sec. 28

12 April 2019 GST/HST Ruling 190982 - Supply of various feeding utensils and other gripping devices

CRA Tags
ETA Sch VI, Part II Sec. 38

23 April 2019 GST/HST Ruling 186334 - S AND INTERPRETATIONS - Annual licensing fees and public service bodies’ rebate eligibility

CRA Tags
ETA Part IX, 123(1),259(1), ETA Sch V, Part VI Sec. 18, Part VI Sec. 20(c)
Summary Under
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 20
law society was an “other body established by a government”
Summary Under
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 20 - Paragraph 20(c)
consideration for licensing included expired licence fees
Summary Under
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 20 - Paragraph 20(b) - Subparagraph 20(b)(i)
exempt processing and registration fees of professional society
Summary Under
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Debt Security
NSF cheque charge exempt as for debt security
Summary Under
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part III - Section 6
jurisprudence exam fee exempt, but not charge for processing exam administered by another body

16 April 2019 GST/HST Ruling 179050 - GST/HST status of […][Brand] Granola products

CRA Tags
ETA Part IX, 165, ETA Sch VI, Part III Sec. 1

27 February 2019 GST/HST Ruling 197026 - Temporary importation of certain vehicles and related equipment

CRA Tags
ETA Part IX, 213, ETA Sch VII, 8, SOR/91-31 Non-Taxable Imported Goods (GST) Regulations: 3(i)(i)

20 February 2019 GST/HST Ruling 196070 - Supplies made by […][a public sector body] to sponsors

CRA Tags
ETA Part IX, 135, 136, ETA Sch IX, Part IV Sec. 1

27 February 2019 GST/HST Ruling 189168 - Cured, smoked meat products

CRA Tags
ETA Sch VI, Part III Sec. 1

25 February 2019 GST/HST Ruling 179132 - S - Children’s workshops, camps, […][professional development day camps], and events

CRA Tags
ETA Part IX, 165(1), ETA Sch V, Part III Sec. 9, Part IV Sec. 1

14 March 2019 GST/HST Interpretation 152843 - – Place of supply of printed matter and invoice management supplies

CRA Tags
ETA Part IX, 144.1, ETA Sch IX, Part II Sec. 1, Part II Sec. 3, Part IX Sec. 3, Part VI Sec. 5, Part VII, SOR/2010-117 New Harmonized Value-added Tax System Regulations : 13(1)

15 February 2019 GST/HST Ruling 193880 - Charity acting as an agent to purchase a service

CRA Tags
ETA Part IX, 148, 148.1, 240(3), 259(1), 259(3), ETA Sch V, Part V.1 Sec. 1

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