Services Provided by Excise and GST/HST Rulings Program

The Excise and GST/HST Rulings Program's responsibilities include issuing interpretations and rulings under the legislations noted below; establishing the CRA's policy on Excise duties and taxes, and the GST/HST; and producing technical publications.

The Excise and GST/HST Rulings Program's mandate is to provide its clients with Excise and GST/HST rulings and technical interpretations on the Excise Act, the Excise Tax Act, the Importation of Intoxicating Liquors Act, the Excise Act, 2001, the Air Travellers Security Charge Act and related statutes. This service is free of charge.

The Headquarters component of the Program, the Excise and GST/HST Rulings Directorate, directs the GST/HST Rulings units in the CRA's eight rulings centres across the country and directs Excise Duty and Taxes Operations in six regional field offices. It also deals with national associations and with requests for rulings and interpretations that cannot be resolved at the local level.

What Does Excise and GST/HST Rulings Directorate Offer?

Rulings

A ruling is a written confirmation that the CRA gives a client concerning the results of actual or proposed transactions. A ruling is binding on the CRA, provided that the facts and circumstances covered by the ruling do not change. GST/HST Memorandum 1.4, Goods and Services Tax Rulings outlines how to obtain a ruling.

Technical interpretations and advice

Technical interpretations provide, verbally or in writing, the CRA's interpretation of the provisions of the Excise Act, the Excise Tax Act, the Importation of Intoxicating Liquors Act, the Air Travellers Security Charge Act, the Excise Act, 2001 and related statutes as they apply to registrants' transactions. Technical interpretations and advice provided to members of the public are general in nature and not binding on the CRA.

Telephone enquiries on GST/HST matters

Calls are generally handled by Rulings officers in tax services offices. The Excise and GST/HST Rulings Directorate in Headquarters also handles calls from national associations and from staff in tax services offices requiring specialized advice and expertise. To contact a GST/HST Rulings Centre please call 1-800-959-8287 for English service and 1-800-959-8296 for service in French. Please consult the CRA publication GST/HST Memorandum 1.2, GST/HST Ruling Centres for office locations.

Telephone enquiries on Excise duties and taxes matters

For more information on obtaining a ruling or an interpretation, please call, for excise taxes and the tax on insurance premiums, 1-866-330-3304, for excise duty, one of the Regional Excise Duty offices listed in Excise Duty Memorandum 1.1.2, Regional Excise Duty Offices. For any questions regarding the air travellers security charge, call the Excise and Other Levies Unit at the Summerside Tax Centre at 1-877-432-5472.

Quebec

Specific requests for GST/HST rulings and interpretations from persons located in Quebec should be addressed to the ministère du Revenu du Québec (MRQ). To contact the MRQ, call toll free 1-800-567-4692 or visit the MRQ Web site.

If you require personal assistance, visit the Tax Service Office closest to you (see Related Reading: Business Window - Supplement or CRA's Web site for a list of addresses).