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Excise and GST/HST Rulings and Interpretations Service
Canada Revenue Agency (CRA)
Last Verified:
2007-01-24
The Canada Revenue Agency (CRA) offers a rulings and interpretations service in respect of taxes and duties on goods and services. This is referred to as the Excise and GST/HST Rulings and Interpretations Service. As part of this service, the CRA issues technical publications and provides a technical telephone enquiry service, in addition to issuing rulings and interpretations on these taxes and duties.
Eligibility Criteria
The purpose of the Excise and GST/HST Rulings and Interpretations Service is to assist clients (e.g., GST/HST registrants, excise tax licensees, excise duty licensees and registrants, and other interested persons) to comply voluntarily with the law by providing them with as much information as possible on how the relevant provisions of the applicable legislation affect their operations or transactions.
Summary
The CRA does not charge a fee for this service.
This service applies to the following taxes and duties:
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the GST/HST under Part IX of the Excise Tax Act ;
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excise taxes under Part III of the Excise Tax Act ;
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excise duties under the Excise Act, 2001 and the Excise Act ;
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the air travellers security charge (ATSC) under the Air Travellers Security Charge Act ;
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the tax on insurance premiums under Part I of the Excise Tax Act ;
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First Nations taxes under the Budget Implementation Act, 2000 and the First Nations Goods and Services Tax Act , and other legislation relating to agreements with First Nations; and
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the softwood lumber products export charge under the proposed Softwood Lumber Products Export Charge Act, 2006 .
The CRA publishes a broad range of technical publications to inform registrants, licensees and the general public about taxes and duties on goods and services. These form part of the overall service of providing clients with information to assist them to voluntarily comply with the legislation. The CRA incorporates the policy content of precedent-setting rulings and interpretations into technical publications when they are updated.
What Does Excise and GST/HST Rulings Directorate Offer?
Enquiry service
The CRA provides a service of answering technical enquiries by telephone. While a binding ruling cannot be provided over the telephone, the CRA can provide general interpretations of the legislation or other assistance. The CRA endeavours to respond to all telephone enquiries within one working day after receiving them.
Interpretations
An interpretation is a written statement the CRA provides to a client that sets out the CRA’s view of how the legislation applies to a generic fact situation. An interpretation may also set out the CRA’s general understanding of particular provisions of the legislation, whether proposed or enacted. A client requesting an interpretation should provide sufficient information to enable the CRA to understand the issues to be considered.
Rulings
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 legislation apply to a clearly defined fact situation of the client. Usually a ruling relates to ongoing issues or transactions and does not specify time limits. A ruling may also be given in advance of any proposed transaction and may be restricted in its application to specific persons, transactions and/or time periods.
For a ruling or interpretation or to make a technical enquiry on the GST/HST or First Nations taxes, write or call a GST/HST rulings centre.
Please note that, since Revenu Québec administers the GST/HST in the Province of Quebec, Revenu Québec, rather than the CRA, provides rulings and interpretations and answers technical enquiries on the GST/HST for persons located in the Province of Quebec.
Alberta Contact(s):
See National Contact.
National Contact(s):
Canada Revenue Agency
Toll-free (information): 1-800-959-5525 (Business Enquiries and Registrations)
Toll-free (publications): 1-800-959-2221 (Forms and Publications)
Web site: http://www.cra.gc.ca/menu-e.html