GST/HST Rulings - Experts in GST/HST Legislation

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 provide timely, accurate, and accessible technical information on entitlements and obligations under the Excise Tax Act (the 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. Our goal is to respond to GST/HST technical telephone enquiries within two minutes of entering the queue.
• In response to written requests, we issue rulings and interpretations to explain technical GST/HST matters. This service is offered at no cost. Our goal is to respond to written requests for GST/HST rulings and interpretations within 45 working days of receipt in the CRA. This excludes highly technical and precedent and/or policy-setting rulings and interpretations.
  • A ruling is a written statement that the CRA provides, which sets out the CRA’s position on how the relevant provisions of the Act apply to a clearly defined fact situation.
  • An interpretation is a written statement that the CRA provides, which sets out the CRA’s view on how the Act applies to a generic fact situation.

Send your requests for rulings and interpretations to your nearest GST/HST rulings office listed at the end of this pamphlet.

• We offer technical information seminars that explain how the GST/HST legislation is applied to goods and services.

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

GST/HST and Quebec

In Quebec, Revenu Québec administers the GST/HST. If the physical location of your business is in Quebec, contact Revenu Québec, at 1-800-567-4692. Also, see the Revenu Québec publication IN-203-V, 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 Excise and 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 this newsletter.
• 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 www.cra.gc.ca/gsthsttech

Legislative Policy and Regulatory Affairs (LPRA) Division – GST/HST Rulings

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

Atlantic Region

LPRA Division – GST/HST Rulings
1557 Hollis Street
P.O. Box 638
Halifax NS B3J 2T5
Fax: 902-426-3062

Ontario Region

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

LPRA Division – GST/HST Rulings
3rd Floor East
1 Front Street West
Toronto ON M5J 2X6
Fax: 416-952-5031

LPRA Division – GST/HST Rulings
4th Floor
333 Laurier Avenue West
Ottawa ON K1A 0L9
Fax: 613-957-8481

Prairie Region

LPRA Division – GST/HST Rulings
325 Broadway Avenue
Winnipeg MB R3C 4T4
Fax: 204-984-0606

LPRA Division – GST/HST Rulings
340 3rd Avenue North
Saskatoon SK S7K 0A8
Fax: 306-975-4418

LPRA Division – GST/HST Rulings
220 4th Avenue S.E.
Calgary AB T2G 0L1
Fax: 403-292-5636

LPRA Division – GST/HST Rulings
9700 Jasper Avenue
Edmonton AB T5J 4C8
Fax: 780-495-7527

Pacific Region

LPRA Division – GST/HST Ruling
200 – 1010SM
9755 King George Boulevard
Surrey BC V3T 5E1
Fax: 604-658-8666