Experts in GST/HST legislation

April 2006

Notice to the reader: This is an HTML version of the printed publication. It is also available in other formats, including PDF (which is an exact rendition of the printed publication).

Our commitment

GST/HST Rulings is the centre of technical expertise on the goods and services tax/harmonized sales tax (GST/HST) in the Canada Revenue Agency (CRA). Through our rulings and interpretations program, we give our clients timely, accurate, and accessible technical information on their entitlements and obligations under the Excise Tax Act and related regulations.

Our services

We offer the following services:

• For GST/HST technical enquiries, call our national telephone service at 1-800-959-8287 (service in English) or 1-800-959-8296 (service in French).
• In response to written requests, we issue, at no cost to our clients, rulings and interpretations to explain technical GST/HST matters. A ruling is a written statement the CRA provides to a client that sets out the CRA's position on how the relevant provisions of the Excise Tax Act apply to a clearly defined fact situation of the client. An interpretation provides the CRA's view of how the Excise Tax Act would apply to a generic fact situation. Send your requests for rulings and interpretations to one of our GST/HST rulings centres.
• We offer seminars and workshops and participate 4 in trade shows to explain how the GST/HST legislation is applied to goods and services. For more information, call our 1-800 national telephone service or write to one of our GST/HST rulings centres.

For detailed information on our services, refer to GST/HST Memorandum 1.4, which is available on the CRA Web site at:
www.cra.gc.ca/E/pub/gm/1-4/README.html

La version française de cette publication est intitulée Bureau de décisions de la TPS/TVH.

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GST/HST and Quebec

In Quebec, Revenu Québec administers the GST/HST for us. If you have business operations in Quebec, you can contact Revenu Québec, at 1-800-567-4692. Also, see the Revenu Québec publication General Information Concerning the QST and the GST/HST.

Technical publications

The CRA publishes a variety of technical publications on how the GST/HST legislation is applied:

• The GST/HST Memoranda Series deals with the GST/HST provisions in Part IX of the Excise Tax Act and related Schedules to the Act.
• GST/HST Technical Information Bulletins (TIBs) are published to announce and discuss in detail changes to the GST/HST legislation or programs or to focus on specific administrative issues.
• GST/HST Policy Statements set out CRA's interpretation of specific legislative provisions or discuss specific issues.
• The GST/HST News is published quarterly on the Internet and highlights recent developments in the administration of the GST/HST, as well as excise taxes and duties and special levies. All new Excise and GST/HST publications are listed in the GST/HST News.
• GST/HST Info Sheets are written in plain language and designed to provide clear and brief explanations of specific issues on the GST/HST.
• GST/HST Notices are brief announcements on various matters, such as changes to CRA policy, publications, and administration.

These publications are available on the CRA Web site at the following address: www.cra.gc.ca/tax/technical/gsthst-e.html

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GST/HST ruling centres

We deliver our services through our GST/HST rulings centres across Canada.

Atlantic Region

Atlantic GST/HST Rulings Centre
P.O. Box 638
1557 Hollis Street
Halifax NS B3J 2T5
Fax: (902) 426-3062

Ontario Region

Ottawa GST/HST Rulings Centre
333 Laurier Avenue West, 4th Floor
Ottawa ON K1A 0L9
Fax: (613) 957-8481

Hamilton GST/HST Rulings Centre
P.O. Box 2220
55 Bay Street North
Hamilton ON L8N 3E1
Fax: (905) 527-0790

The Hamilton GST/HST Rulings Centre also delivers its services through the following locations:

Toronto Centre Tax Services Office
1 Front Street West, 1st Floor West
Toronto ON M5J 2X6
Fax: (416) 952-5031

London Tax Services Office
451 Talbot Street, 11th Floor
London ON N6A 5E5
Fax: (519) 645-5501

Prairie Region

Winnipeg GST/HST Rulings Centre
325 Broadway Avenue
Winnipeg MB R3C 4T4
Fax: (204) 984-7002

Saskatoon GST/HST Rulings Centre
340-3rd Avenue North
Saskatoon SK S7K 0A8
Fax: (306) 975-4418

Calgary GST/HST Rulings Centre
220-4th Avenue South East
Calgary AB T2G 0L1
Fax: (403) 233-6200

Edmonton GST/HST Rulings Centre
9700 Jasper Avenue
Edmonton AB T5J 4C8
Fax: (780) 495-7527

Pacific Region

Pacific GST/HST Rulings Centre
1166 West Pender Street, 15th Floor
Vancouver BC V6E 3H8
Fax: (604) 691-4178