The Canada Revenue Agency (CRA) always welcomes the opportunity to discuss commodity tax issues with representatives of the Canadian Bar Association (CBA).
The following comments provided during our meeting represent our general views with respect to the subject matter and do not replace the law found in the Excise Tax Act (ETA) and regulations. These general comments are provided for your reference and do not bind the CRA with respect to a particular situation. Since our comments may not completely address a particular situation, you may wish to refer to the ETA and regulations, or contact any CRA GST/HST rulings centre for additional information. All references to legislative provisions in our comments are references to the ETA unless otherwise noted.
A ruling should be requested for certainty in respect of any particular GST/HST matter. For more information on making a ruling request, refer to GST/HST Memorandum 1.4, Excise and GST/HST Rulings and Interpretations Service. To make a technical enquiry on the GST/HST by telephone, call 1-800-959-8287.
CBA members located in the province of Quebec, who wish to make a technical enquiry or request a ruling related to the GST/HST, may contact Revenu Quebec by calling 1-800-567-4692.
Exception: The CRA administers the GST/HST and the QST for listed financial institutions that are selected listed financial institutions (SLFIs) for GST/HST or QST purposes, or both, whether or not they are located in Quebec. If you wish to make a request for a ruling related to the application of the GST/HST or QST to these listed financial institutions, refer to GST/HST Memorandum 1.4, Excise and GST/HST Rulings and Interpretations Service, for more information. To make a technical enquiry related to these listed financial institutions by telephone, call 1-855-666-5166.