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16 May 2024 GST/HST Interpretation 224829- GST/HST reporting related to a deemed supply of a multiple unit residential complex by a selected listed financial institution Unedited CRA Tags ETA Part IX, 191(3), 225.2(2), 256.2(3), 256.21(1), 263, 263.01 (1). ... Where the eligibility conditions in subsection 256.2(3) are met, the rebate is determined by the formula in that subsection which states, in part: A x ($450,000 – B)/$100,000 where A is the lesser of $6,300 and the amount determined by the formula A1 x A2 where A1 is 36% of the total tax under subsection 165(1) that is payable in respect of the purchase from the supplier or is deemed to have been paid in respect of the deemed purchase, and A2 is (i) if the unit is a single unit residential complex or a residential condominium unit, 1, and (ii) in any other case, the unit's percentage of total floor space, and B […] Element A1 in the formula recognizes the two scenarios, as set out in subparagraphs 256.2(3)(a)(i) and (ii), under which tax may arise for purposes of the NRRP rebate. ... The SAM formula in subsection 225.2(2) is: [(A- B) x C x (D / E)]- F + G Element A Paragraph (a) of the description of Element A of the SAM formula includes all amounts of the GST plus the federal part of the HST (other than a prescribed amount of tax) under subsection 165(1) and sections 212, 218 and 218.01 that became payable or were paid without having become payable by the SLFI during the particular reporting period. ...

28 March 2024 GST/HST Interpretation 245855- Nurse placement agencies Unedited CRA Tags ETA Part IX, Schedule V, Part II Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada. ... INTERPRETATION REQUESTED You would like to know the Canada Revenue Agency position concerning the application of the GST/HST to the supply, by a placement agency, of nursing personnel to nursing homes and hospitals (the health care facilities) further to the decision A-Supreme Nursing & Home Care Services Inc. v. ... If yes, who assumes the responsibility – the agency or the health care facility? ...

17 July 2024 GST/HST Interpretation 245893- Supply of short-term accommodation through an accommodation platform Unedited CRA Tags ETA Part IX, 123(1)(“short-term accommodation”),148(1), 165, 211.1(1), 211.13(3), 228(2) Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada. ... You are a currently making supplies of short-term accommodation of a home […], in […][a non-participating province A]. 2. ... In [mm/yyyy], [the Company] began to send you invoices labelled as […] for GST amounts on prior transactions. ...

Based on your correspondence, and your conversations with my colleague […] on [mm/dd/yyyy], and [mm/dd/yyyy], we understand that: Scenario 1 – The legal (titled) ownership of a residential property is in the name of Individuals A and B (both individuals are citizens of Canada). ... Proposed amendments to the definition of “excluded owner” On May 2, 2024, the Minister of Finance Canada tabled Bill C-69, the Budget Implementation Act, 2024, No. 1, in the House of Commons. ... Sincerely, Chris Lewis Manager Real Property – Specialty Tax Unit Financial Institutions and Real Property Division GST/HST Rulings Directorate ...

27 June 2024 Luxury Tax Interpretation 9000320- Luxury tax on a vehicle being purchased with an agreement before 2022 Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada. Excise and Specialty Tax Directorate Place de Ville, Tower A, 5th floor 320 Queen Street Ottawa ON K1A 0L5 [Client] [Address] Case Number: 9000320 June 27, 2024 Dear [Client]: Subject: LUXURY TAX INTERPRETATION Luxury tax on a vehicle being purchased with an agreement before 2022 Thank you for your Fax dated [mm/dd/yyyy], concerning the application of the luxury tax on a vehicle that you are purchasing. ... On [mm/dd/yyyy], you placed a pre-order for a new vehicle, initially priced under $100,000, from a vendor and you provided a deposit of $[…]. ...

27 June 2024 Luxury Tax Interpretation 9000321- Luxury tax on a vehicle being sold with an agreement before 2022 Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada. Excise and Specialty Tax Directorate Place de Ville, Tower A, 5th floor 320 Queen Street Ottawa ON K1A 0L5 [Client] [Address] Attn: [Client] Case Number: 9000321 June 27, 2024 Dear [Client]: Subject: LUXURY TAX INTERPRETATION Luxury tax on a vehicle being sold with an agreement before 2022 Thank you for your facsimile dated [mm/dd/yyyy], and our telephone conversation on [mm/dd/yyyy], concerning the application of the luxury tax on a vehicle you sold. ... On [mm/dd/yyyy], a customer placed a pre-order for a new vehicle, priced over $100,000, and provided a deposit of $[….]. 3. ...