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.