Schedule VII

Section 1

Administrative Policy

11 September 2012 Interpretation 145581

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Section 13

Administrative Policy

GST/HST Notice 312 Proposed GST/HST Treatment of Supplies of Human Ova and In vitro Embryos May 2019

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part I - Section 6 445
Tax Topics - General Concepts - Effective Date CRA allows immediate application of the new non-supply rules for human ova or embryos but won’t process rebate claims until passed 156
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 1 - Institutional Health Care Service assimilation of provision of ovum or embryo to single supply at fertility clinic of institutional health care service 76

Section 8

Administrative Policy

GST/HST Memorandum 300-8 "Imported Goods"