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    How to get assistance with determining if HST is due?
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    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. A ruling applies only to the taxpayer who requests it or on whose behalf it is requested, and only to the issues covered by the ruling. Typically, a ruling relates to ongoing issues or transactions and does not specify time limits, it may also be given in advance of any proposed transaction.

    Disclaimer: Content on this website is provided for informational purposes only and does not constitute a legal advice.

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