How to get assistance with determining if HST is due…

Posted on: Thursday, May 31st, 2012

The CRA offers a rulings and interpretation service in relation to taxes and duties on goods and services. This free service is called the Excise and GST/HST Rulings and Interpretation Service. This service issues technical publications, as well as both rulings and interpretations on taxes and duties.

An interpretation is a written statement that the CRA provides to a taxpayer which sets out the CRA’s view on the application of legislation to a generic fact situation. A ruling is a written statement the CRA provides to a taxpayer that sets out the CRA’s position on how the relevant provisions of the legislation apply to a clearly defined fact situation of the taxpayer. It applies only to the taxpayer who requests it, or on whose behalf it is requested, and they are only issued when all relevant facts of a transaction or series of transactions have been provided by the requestor. Typically, rulings relate to ongoing issues or transactions, and time limits are not specified, but rulings may be also be provided in advance of any proposed transaction.The CRA considers itself to be bound by the rulings it issues, subject to certain limitations which can be found at the following website: http://www.cra-arc.gc.ca/E/pub/gm/1-4/1-4-e.pdf

For any further enquiries on HST you can call: 1-800-959-8287

You can read this full article by clicking here. If you have any questions about this blog, I invite you to contact me at shari@elliottlawyers.com.

The content of the articles in this blog are intended to provide a general guide to the subject matter. The information does not constitute legal advice and a solicitor and client relationship is not created.

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