GST/HST Severed Letters - 2024-09

HST severed letters, 2024-09

GST/HST Interpretation

27 September 2024 GST/HST Interpretation 242630 - Trans-border air charters to the United States of America with a stop of 24 hours or less

CRA Tags
ETA Sch VI, Part VII Sec. 1(1), Part VII Sec. 2, Part VII Sec. 3, ETA Sch IX, Part VI Sec. 1, SOR/2010-117 New Harmonized Value-added Tax System Regulations: 13, 20, 21

3 September 2024 GST/HST Interpretation 247914 - Eligibility for the purpose-built rental housing rebate and duplexes

CRA Tags
ETA Part IX, 123(1) “multiple unit residential complex”, “condominium complex”, “residential condominium unit”, “residential complex”, “residential unit”, 256.2, Real Property (GST/HST) Regulations

14 August 2024 GST/HST Interpretation 247708 - […][the Company] and the purpose-built rental housing (PBRH) rebate

CRA Tags
ETA Part IX, 123(1) “multiple unit residential complex”, “residential complex”, “residential unit”, 191, 256.2, Real Property (GST/HST) Regulations

13 August 2024 GST/HST Interpretation 247663 - Strata-titled townhomes and the purpose-built rental housing (PBRH) rebate

CRA Tags
ETA Part IX, 123(1),191,256.2, Real Property (GST/HST) Regulations

30 May 2024 GST/HST Interpretation 246958 - Zero-rated Supplies of Financial Services and Eligibility for Input Tax Credits

CRA Tags
ETA Part IX, 123(1)("financial instrument"), 123(1)("financial service"), 123(1)("supply"), 141.01, 141.02, ETA Schedule VI, Part IX Sec. 1

GST/HST Ruling

12 September 2024 GST/HST Ruling 229977 - Supply of canary seeds

CRA Tags
ETA Sch VI, Part IV Sec. 2

12 September 2024 GST/HST Ruling 246662 - Application of GST/HST on the supply of […][bites]

CRA Tags
ETA Sch VI, Part III, 1(e)

11 September 2024 GST/HST Ruling 247361 - GST/HST Status of […][a chocolate product]

CRA Tags
ETA Sch VI, Part III, 1(e)

9 September 2024 GST/HST Ruling 247572 - Eligibility for the purpose-built rental housing rebate

CRA Tags
ETA Part IX, 123(1) – condominium complex, multiple unit residential complex, property, real property, residential complex, residential unit; 221(2), 228(4), 256.2, Real Property (GST/HST) Regulations

3 September 2024 GST/HST Ruling 247578 - GST/HST Status of […][bites]

CRA Tags
ETA Sch VI, Part III, 1(l)

3 September 2024 GST/HST Ruling 247720 - Application of GST/HST on the supply of […][bites]

CRA Tags
ETA Sch VI, Part III Sec 1

21 July 2023 GST/HST Ruling 200294 - Drop shipment of […][machinery parts]

CRA Tags
ETA Part IX, 179(2), 261

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