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)
law society was an “other body established by a government”
consideration for licensing included expired licence fees
NSF cheque charge exempt as for debt security
jurisprudence exam fee exempt, but not charge for processing exam administered by another body

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)

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)

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