This memorandum, which explains the rulings and interpretations service offered by the Canada Revenue Agency for the taxes it administers (e.g., GST/HST, excise taxes, excise duties, the air travellers security charge, the tax on insurance premiums, First Nations taxes and the softwood lumber products export charge), has recently be updated. While the core text of this memorandum remains unchanged, this update contains changes to each of the three appendices, including the addition of a hard copy version of the standard authorization for facsimile transmissions.
CRA Memorandum 1.4
“Excise and GST/HST Rulings and Interpretations Service”