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.
The CRA does not charge a fee for this service.
This service applies to the following taxes and duties:
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.
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.
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.
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.
Saskatchewan Contact(s):
See National Contact.