GST/HST Rulings

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. Through our rulings and interpretations program, we give taxpayers timely, accurate, and accessible technical information on their entitlements and obligations under the Excise Tax Act and related regulations.

Forms and publications

• GST/HST Rulings - Experts in GST/HST Legislation guide (RC4405)