GST/HST Severed Letters - 2024-12

HST severed letters, 2024-12

GST/HST Interpretation

6 December 2024 GST/HST Interpretation 247167 - Supplies of uninsured activities by a medical practitioner

CRA Tags
ETA Schedule V, Part II Sec. 1, 1.1, 1.2, 5, 9

GST/HST Ruling

13 December 2024 GST/HST Ruling 247852 - and GST/HST INTERPRETATION - Merchant card processing services

CRA Tags
ETA Part IX, 123(1)("financial service"), Sch V, Part VII Sec. 1
Summary Under
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (i)
card payment processing services paid by a merchant under an agreement with an ISO and credit card company were for exempt financial services

21 November 2024 GST/HST Ruling 237569 - AND GST/HST INTERPRETATION - GST/HST registration requirement

CRA Tags
ETA Part IX, 123(1), 211.1(1), 211.22(1), 211.22(2), 240(1), 240(1.5)

Luxury Tax Interpretation

24 December 2024 Luxury Tax Interpretation 9000341 - Luxury tax on the sale of vehicles sold for a price over $100,000

17 December 2024 Luxury Tax Interpretation 9000340 - Application de la taxe de luxe sur l’achat d’un navire assujetti

CRA Tags
Loi sur la taxe sur certains biens de luxe

27 June 2024 Luxury Tax Interpretation 9000320 - Luxury tax on a vehicle being purchased with an agreement before 2022

27 June 2024 Luxury Tax Interpretation 9000321 - Luxury tax on a vehicle being sold with an agreement before 2022

27 June 2024 Luxury Tax Interpretation 9000322 - Transitional rules relating to luxury tax payable on vehicles

28 May 2024 Luxury Tax Interpretation 9000307 - Luxury Tax Exemption Certificates Application

Luxury Tax Ruling

10 October 2024 Luxury Tax Ruling 9000334 - Luxury tax on a vehicle being sold with an agreement before 2022

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