News and Insights

The Canada Revenue Agency Issues Excise GST/HST News No. 89

Tax Development Aug 20, 2013

Excise GST/HST News, No. 89, has been issued for the summer of 2013. The Canada Revenue Agency (“CRA”) outlines recent developments in the world of GST/HST. Included in the publication is information on the following: 

  • Bill C-60, the Economic Action Plan 2013 Act, No. 1 and Bill C-48, the Technical Tax Amendments Act, 2012 which both received Royal Asset on June 26, 2013;
  • draft legislative proposals for public comment involving the circumstances in which government officials can provide confidential information to enforcement organizations;
  • the CRA’s position on certain products that may qualify as medical and surgical prostheses;
  • the difference between supplies of nursing services and a supply of nursing personnel;
  • the application of GST/HST to residential elevators;
  • the time limits for claiming a public service bodies’ rebate;
  • changes to the original receipt requirement for GST/HST rebates;
  • prescribed rates of interest; and
  • a list of updated publications.