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13 September 2023 GST/HST Interpretation 245240- Emission Allowance Unedited CRA Tags ETA Part IX, 123 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. ... Subsection 5(1) of the Regulations [specifies the CI limits (gCO2e/MJ) for each compliance period for 2023 to 2030 and beyond in the Fuel Carbon-Intensity Limits table and] states that a primary supplier’s pool …of a liquid fossil fuel that is set out in Column 1 of the table […] must not have a CI that is greater than the corresponding limit set out in Column 2 [of the table] for the corresponding compliance period. […] Subsection 1(1) of the Regulations defines a compliance period, in part, to mean January 1, 2023 to June 30, 2023; July 1, 2023 to December 31, 2023, and then each calendar year thereafter. 4. ... It is understood that this position changed to the Minister of Environment and Climate Change in 2015. 10 Subsection 25(2) of the Regulations state that a registered creator must not create provisional compliance credits under subsection 19(1) or section 20 of the Regulations until the day after the day on which they become a registered creator. 11 Subsection 1(1) of the Regulations defines provisional compliance credit to mean a compliance credit referred to in subsection 23(1) of the Regulations. 12 Subsection 120(3) of the Regulations states despite subsection (1), the registered creator must submit the credit-creation report for the compliance period that ends on December 31, 2022 no later than June 30, 2023. 13 Under subsection 121(3) of the Regulations, the registered creator must combine the reports required under subsection (1) for the compliance period that ends on December 31, 2022 into a single report and submitted no later than June 30, 2023. 14 Subsection 131(1) of the Regulations. 15 Subsection 131(3) of the Regulations. 16 Sections 88, 89, and 90 of the Regulations refer to credit adjustments. 17 Under subsection 127(3) of the Regulations, this reporting requirement does not apply in respect of any compliance period that ends before July 1, 2023. ...

13 September 2023 GST/HST Interpretation 245635- Emission Allowance Unedited CRA Tags ETA Part IX, 123 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. ... Subsection 5(1) of the Regulations [specifies the CI limits (gCO2e/MJ) for each compliance period for 2023 to 2030 and beyond in the Fuel Carbon-Intensity Limits table and] states that a primary supplier’s pool …of a liquid fossil fuel that is set out in Column 1 of the table […] must not have a CI that is greater than the corresponding limit set out in Column 2 [of the table] for the corresponding compliance period. […] Subsection 1(1) of the Regulations defines a compliance period, in part, to mean January 1, 2023 to June 30, 2023; July 1, 2023 to December 31, 2023, and then each calendar year thereafter. 4. ... It is understood that this position changed to the Minister of Environment and Climate Change in 2015. 10 Subsection 25(2) of the Regulations state that a registered creator must not create provisional compliance credits under subsection 19(1) or section 20 of the Regulations until the day after the day on which they become a registered creator. 11 Subsection 1(1) of the Regulations defines provisional compliance credit to mean a compliance credit referred to in subsection 23(1) of the Regulations. 12 Subsection 120(3) of the Regulations states despite subsection (1), the registered creator must submit the credit-creation report for the compliance period that ends on December 31, 2022 no later than June 30, 2023. 13 Under subsection 121(3) of the Regulations, the registered creator must combine the reports required under subsection (1) for the compliance period that ends on December 31, 2022 into a single report and submitted no later than June 30, 2023. 14 Subsection 131(1) of the Regulations. 15 Subsection 131(3) of the Regulations. 16 Sections 88, 89, and 90 of the Regulations refer to credit adjustments. 17 Under subsection 127(3) of the Regulations, this reporting requirement does not apply in respect of any compliance period that ends before July 1, 2023. ...

18 April 2023 GST/HST Interpretation 245056- Application of the GST/HST on a rescission fee Unedited CRA Tags ETA Part IX, 182(1), ETA Sch V, Part 1 Sec. 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. ... OIC 2022/436, effective January 1, 2023, the Property Law Amendment Act, 2022, S.B.C. 2022, c, 12, is brought into force, and the Home Buyer Recission Period Regulation is made. 5. ...

14 February 2023 GST/HST Interpretation 200835- – Emission Allowance Unedited CRA Tags ETA Part IX 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. ...

3 February 2023 GST/HST Interpretation 205405- Service de transport de passagers Unedited CRA Tags ETA Sch VI, Part VII Sec. 1(1) 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. ...

2 February 2023 GST/HST Interpretation 245161- Requirement to register for real estate agents Unedited CRA Tags ETA Part IX, 240(1) 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. ...

28 March 2023 GST/HST Interpretation 245256- Credit card surcharge Unedited CRA Tags ETA Part IX, 123((1)) 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. ...

16 May 2023 GST/HST Interpretation 221226- Application of the GST/HST to commercial ride-sharing services Unedited CRA Tags ETA Part IX, 123(1), 148, 165, 221(1), 221(2), 225(1), 240(1), 240(1.1) 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. ...

31 July 2023 GST/HST Interpretation 217772- Complimentary gift cards Unedited CRA Tags ETA Part IX, 181, 181.2 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. ...

28 September 2023 GST/HST Interpretation 246443- Recovery of tax paid on construction of […] [a building] Unedited CRA Tags ETA Part IX, 123, 169, ETA Schedule V, Part I Sec. 6 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. ...