Excise and GST/HST News - No. 114

January 2024

This publication has been modified to include additional information in the article on the Reinstatement of the GST/HST relief for Tsawwassen Members.

Table of Contents

• Federal Budget 2023
• Proposed change to the definition of credit union
• Definition of financial service: GST/HST Treatment of Payment Card Network Operator Services
• Air Travellers Security Charge
• Fuel Charge Update
• Public service bodies’ (PSB) rebate rate increase for Prince Edward Island
• Determining Whether a Transfer Payment is Consideration For a Supply
• Are you a registered charity that paid GST/HST on your purchases and want some of that GST/HST back?
• Reinstatement of the GST/HST relief for Tsawwassen Members
  • Background
  • What’s New for Tsawwassen Members
  • What does Not Change for Tsawwassen Members
  • Self-Assessment of the FNGST
  • CRA Publications to Update
• Application of the GST to the British Columbia (BC) Major Events Municipal and Regional District Tax on supplies of short-term accommodation
• GST/HST Policy Statement P-194R2, Application of Penalties and Interest when a Return and/or Rebate Application, and/or Another Return, is Received After the Due Date
• Prescribed rates of interest
• What’s new in publications
• Contact us

Federal Budget 2023

On March 28, 2023, the Minister of Finance tabled Budget 2023 which proposed to amend the Excise Tax Act, the Excise Act, 2001, and the Excise Act, and also confirmed the Government’s intention to proceed with certain previously announced measures relating to the GST/HST. On April 17, 2023 the Minister of Finance subsequently tabled a Notice of Ways and Means Motion to introduce an Act to implement certain provisions of the Federal budget 2023. These amendments are included in Bill C-47, which received royal assent on June 22, 2023.

The following three articles provide more detailed information on some of the proposed amendments included in Budget 2023, two of which were included in Bill C-47.

Proposed change to the definition of credit union

Budget 2023 included a proposed amendment to the definition of the term credit union in the Income Tax Act (ITA). The definition of credit union for GST/HST purposes is based on the definition of that term for income tax purposes. A person that meets this definition is subject to specific income tax and GST/HST rules that apply to credit unions, reflecting their particular governance and structure. For example, if a person meets the definition of credit union, it benefits from a GST/HST rule allowing it to receive most otherwise taxable supplies of goods and services from other credit unions on an exempt basis.

Budget 2023 notes that, currently, if a person that would otherwise meet the definition of credit union under the existing legislation earns more than 10 percent of its revenue from sources other than certain specified sources (such as interest income from lending activities), it would not meet the definition of credit union, and, as a result, the income tax and GST/HST rules governing credit unions would no longer apply to it. This could arise even though the governing legislation for credit unions permits the person to earn revenue from these other sources. Budget 2023 states that most credit unions are currently full-service financial institutions that offer a comprehensive suite of financial products and services and that, given this, the existing 10 percent revenue test could result in unforeseen income tax and GST/HST consequences to a person that would otherwise be a credit union if it exceeds this threshold. Budget 2023 proposed to amend the ITA by eliminating the revenue test from the definition of credit union and amending that definition to accommodate how credit unions currently operate. The proposed amendment would apply in respect of taxation years of a credit union ending after 2016. This proposed amendment is not included in Bill C-47.

Definition of financial service: GST/HST Treatment of Payment Card Network Operator Services

Under the Goods and Services Tax/Harmonized Sales Tax (GST/HST), supplies of financial services are generally exempt, meaning that providers of financial services are not required to charge GST/HST in respect of these supplies. Payment card network operators operate or manage electronic payment systems that are used to accept, transmit or process transactions made by payment cards for money, goods or services and to transfer information and funds among the network’s participants. According to the Financial Consumer Agency of Canada, there are currently seven major payment card network operators in Canada: American Express Canada, Discover, THE EXCHANGE, Interac, Mastercard Canada, VISA Canada and UnionPay.

It has always been widely understood that the services of payment card network operators are excluded from the GST/HST definition of financial service and are taxable. However, a recent court decision found that the GST/HST does not apply to supplies of these services.

Bill C-47 includes an amendment to the GST/HST definition of financial service that clarifies that services provided by a payment card network operator, as defined under the Payment Card Networks Act, (other than prescribed services) are excluded from the definition of financial service and ensures that such services generally continue to be subject to the GST/HST.

The amendment adds paragraph (r.6) to the definition of financial service in subsection 123(1) of the Excise Tax Act and generally applies on both a prospective and a retrospective basis.

Air Travellers Security Charge

Bill C-47 includes amendments to increase the Air Travellers Security Charge (ATSC) rates by 32.85%. The new ATSC rates will apply to air transportation services that include a chargeable emplanement on or after May 1, 2024, where payment is made on or after that date. The various ATSC rates are shown in the table below.

Current ATSC rates can be found on the ATSC Rates web page.

Fuel Charge Update

The Canada Revenue Agency (CRA) is responsible for administering and enforcing Part 1 of the Greenhouse Gas Pollution Pricing Act entitled Fuel Charge.

On July 1, 2023, the fuel charge was implemented in Nova Scotia, New Brunswick, Prince Edward Island and Newfoundland and Labrador.

The fuel charge applies to 21 different types of fuel as well as combustible waste. Some persons, such as distributors, importers, users or carriers, are required or permitted to register under the Greenhouse Gas Pollution Pricing Act. For information on registration, refer to FCN 1 Registration Under the Greenhouse Gas Pollution Pricing Act.

In certain circumstances, you may be able to benefit from partial or full relief of the fuel charge at the time of delivery if you provide an exemption certificate to the person who delivers the fuel to you. For more information refer to the fuel charge relief webpage.

If you operate a business dealing with fuel subject to the fuel charge, you can consult CRA’s Fuel Charge webpage for more information.

Public service bodies’ (PSB) rebate rate increase for Prince Edward Island

A charity or a qualifying non-profit organization (qualifying NPO) is eligible for a 50% PSB rebate of the goods and services tax (GST) and the federal part of the harmonized sales tax (HST) paid or payable on eligible purchases and expenses.

Effective January 1, 2023, charities and qualifying NPOs resident in Prince Edward Island are eligible for a 50% PSB rebate of the provincial part of the HST. This change represents an increase in the rate of the PSB rebate of the provincial part of the HST from 35%. In general, the new rate applies for the purpose of determining a charity or qualifying NPO’s PSB rebate for claim periods ending on or after January 1, 2023. For more information on the PSB rebate rate increase refer to Increasing HST rebate for charitable organizations among list of beneficial tax changes for Islanders.

Other than the change in the rate of the PSB rebate of the provincial part of the HST, the rules regarding the PSB rebate of the provincial part of the HST in Prince Edward Island remain the same. Charities and qualifying NPOs that are not selected public service bodies (SPSBs) and that are resident in Prince Edward Island are eligible for a 50% rebate of the provincial part of the HST. SPSBs resident in Prince Edward Island that are also charities, public institutions, or qualifying NPOs are also eligible for a rebate of 50% of the provincial part of the HST but only in respect of their non-SPSB activities.

If a charity or qualifying NPO is a GST/HST registrant, its claim periods are the same as the reporting periods for its GST/HST returns, that is annual, quarterly or monthly. If a charity or
qualifying NPO is not a GST/HST registrant (a non-registrant), it has two claim periods per fiscal year – the first six months and the last six months of its fiscal year. A branch or division of a charity or qualifying NPO that has received authorization to file separate GST/HST returns and/or PSB rebate applications has the same claim period as the charity or qualifying NPO as a whole.

The PSB rebate calculation is based on the charity or qualifying NPO’s non-creditable tax charged for the claim period. Non-creditable tax charged for a particular claim period only includes GST/HST that became payable during the claim period or that was paid during the claim period without having become payable. Therefore, a charity or qualifying NPO resident in Prince Edward Island cannot claim a 50% PSB rebate of the provincial part of the HST that was payable in claim periods ending before January 1, 2023. For these claim periods a charity or qualifying NPO resident in Prince Edward Island can claim a 35% PSB rebate of the provincial part of the HST. For more information on the definition of non-creditable tax charged, refer to GST/HST Memorandum 13-5, Non-creditable Tax Charged.

In general, a charity or qualifying NPO may be able to claim a PSB rebate of the GST/HST paid or payable on an eligible purchase or expense for a particular claim period on the rebate application for a later claim period. However, carrying-forward is only permitted where the applicable PSB rebate rate did not change at any time from the beginning of the claim period in which the GST/HST was paid or payable to the end of the later period where the PSB would be claiming the rebate. Therefore, charities and qualifying NPOs resident in Prince Edward Island would not be permitted to carry forward a PSB rebate for a claim period beginning before January 1, 2023, to the rebate application for a subsequent claim period ending after January 1, 2023.

Special transitional rules apply if a charity or qualifying NPO’s claim period includes January 1, 2023. The 50% PSB rebate of the provincial part of the HST is not available in respect of:

• tax that became payable before January 1, 2023;
• an amount included in the definition of non-creditable tax charged that is deemed to have been paid or collected before January 1, 2023; or
• an amount that is required to be added in determining the person’s net tax as a result of a branch or division of the person becoming a small supplier division before January 1, 2023 or as a result of the person ceasing to be a registrant before January 1, 2023.

In these instances a charity or qualifying NPO resident in Prince Edward Island can claim a 35% PSB rebate of the provincial part of the HST.

For a full discussion of the PSB rebate, please refer to Guide RC4034, GST/HST Public Service Bodies’ Rebate.

Determining Whether a Transfer Payment is Consideration For a Supply

On June 23, 2022, the Canada Revenue Agency (CRA) published GST/HST Memorandum 18-4, Determining Whether a Transfer Payment is Consideration For a Supply (Memorandum 18-4). Memorandum 18-4 cancels and replaces GST/HST Technical Information Bulletin B-067, Goods and Services Tax Treatment of Grants and Subsidies (B-067), and GST/HST Policy Statement P-061, Extension of Transfer Payment Policy (P-061). Memorandum 18-4 is now to be the only CRA reference when determining how and when the GST/HST applies to transfer payments. The information in Memorandum 18-4 does not represent a change in the CRA’s policy and was provided to ensure that all relevant indicators surrounding a transfer payment are considered in order to reach a correct determination as to whether a payment is consideration for a supply.

The guidelines set out in Memorandum 18-4 require determining whether a direct link exists between the transfer payment provided by a grantor and a supply made by a grantee. A direct link will be established where the grantee makes a supply other than only for accountability or ancillary purposes to the grantor or to a specified third party in return for the transfer payment. If a direct link exists, the transfer payment is consideration for a supply and if the supply is taxable, the payment will be subject to the GST/HST. Conversely, if there is no direct link, the transfer payment is not consideration for a supply and therefore, will not be subject to the GST/HST. A determination as to whether or not there is a direct link between a transfer payment and a supply depends on the facts of the particular case, including the terms of the relevant contract(s) and the provisions of any applicable legislation.

The guidelines contained in B-067 and P-061 sometimes led readers to focus only on the public purpose indicator to determine whether a payment is consideration for a supply, which may not have resulted in correct determinations. Consequently, the expression public purpose is not used in Memorandum 18-4. Therefore, even if a purpose of a transfer payment is to fund or subsidize a grantee’s activities that benefit the general public or a segment thereof, other indicators must be considered when making a final determination as to whether the payment is consideration for a supply.

It is also important to follow the guidelines in Memorandum 18-4 when dealing with a transfer payment that is passed on through intermediaries. A direct link analysis will have to be undertaken each time a payment is transferred from one intermediary to the next and to the final grantee to determine if a direct link exists between the transfer payment and a supply made by the grantee or an intermediary to the original grantor, an intermediary or a specified third party. Therefore, all particular facts and indicators surrounding each transfer payment must be carefully evaluated on a case-by-case basis to make a correct determination. For more information and examples, please refer to Memorandum 18-4.

Are you a registered charity that paid GST/HST on your purchases and want some of that GST/HST back?

Did you know that all registered charities are able to claim a rebate of some of the GST/HST they pay? It’s called a public service bodies’ (PSB) rebate and the Canada Revenue Agency wants to ensure you are aware of this benefit.

A charity is eligible to recover 50% of the GST and the federal part of the HST paid or payable on eligible purchases and expenses. Also, if the charity is resident in a participating province, it is also entitled to a rebate of a portion of the provincial part of the HST that was paid or payable on eligible purchases and expenses.

The dates the PSB rebate will cover (referred to as the claim period) will depend on whether the charity is, or is not, a GST/HST registrant. If the charity is a GST/HST registrant, its PSB rebate claim periods are the same as the reporting periods for its GST/HST returns, that is annual, quarterly or monthly. If the charity is not a GST/HST registrant, there are two claim periods for which it can file a PSB rebate application: the first six months of its fiscal year, and the last six months of its fiscal year. Only one rebate application can be filed per claim period.

To determine the amount that can be claimed in a particular claim period you must calculate the charity’s non-creditable tax charged. The non-creditable tax charged for a particular claim period only includes the GST/HST that was paid or became payable during that claim period. It does not include amounts of GST/HST the charity claimed or is entitled to claim as input tax credits, other rebates, refunds, or remissions. The Info Sheets listed below include instructions on how to calculate the non-creditable tax charged. For additional information, refer to the section “What is non-creditable tax charged?” in Guide RC4034, GST/HST Public Service Bodies’ Rebate.

To file your PSB rebate application, use Form GST66, Application for GST/HST Public Service Bodies’ Rebate and GST Self-Government Refund. Use Form RC7066, Provincial Schedule – GST/HST Public Service Bodies’ Rebate to claim a rebate of the provincial part of the HST. A GST/HST registrant has up to four years from the due date of its GST/HST return that covers the same dates as the claim period to file a PSB rebate application. A non-registrant has up to four years from the last day of the claim period to file a PSB rebate application.

We have prepared the following GST/HST Info Sheets specifically for charities to assist you in determining how you can recover some of the GST/HST you paid:

• GI-173, Public Service Bodies’ Rebate for Charities Resident Only in New Brunswick
• GI-174, Public Service Bodies’ Rebate for Charities Resident Only in Newfoundland and Labrador
• GI-175, Public Service Bodies’ Rebate for Charities Resident Only in Nova Scotia
• GI-176, Public Service Bodies’ Rebate for Charities Resident Only in Ontario
• GI-177, Public Service Bodies’ Rebate for Charities Resident Only in Prince Edward Island
• GI-178, Public Service Bodies’ Rebate for Charities Resident in One or More Non-Participating Provinces
• GI-179, Public Service Bodies’ Rebate for Charities Resident in Two or More Provinces, at Least One of Which Is a Participating Province

If you are a selected public service body, higher rebate rates are available. For more information, refer to Guide RC4034.

Charities are also entitled to a 100% rebate of the GST/HST paid on property or services exported outside of Canada. For more information, refer to the section “Property and services exported by a charity or a public institution”, in Guide RC4034.

Certain charities may also be entitled to a 100% rebate of the GST and the federal part of the HST payable on printed books and their updates, audio recordings of printed books, and printed versions of religious scriptures purchased other than for resale. For more information, refer to the section “Printed Books” in Guide RC4034.

For more information on the application of the GST/HST to registered charities, refer to the following GST/HST publications:

• Guide RC4082, GST/HST Information for Charities
• GST/HST Info Sheet GI-067, Basic GST/HST Guidelines for Charities
• GST/HST Info Sheet GI-068, Basic GST/HST Guidelines for Public Institutions

Reinstatement of the GST/HST relief for Tsawwassen Members

The Tsawwassen First Nation, Canada and British Columbia each consented to amendments to the Tsawwassen First Nation Final Agreement, which took effect on March 27, 2023. Under the amendments, section 87 of the Indian Act now applies to provide relief from the GST/HST imposed under Part IX of the Excise Tax Act to a Tsawwassen Member^{Footnote 1} who is registered under the Indian Act.

The Canada Revenue Agency (CRA) uses the term Indian because it has legal meaning under the Indian Act.

Background

The Tsawwassen First Nation entered into the Tsawwassen First Nation Final Agreement with Her Majesty the Queen in right of Canada and Her Majesty the Queen in right of British Columbia (the Agreement), which took effect on April 3, 2009. Under the Agreement, as of May 1, 2017, section 87 of the Indian Act no longer applied in respect of the GST/HST to Tsawwassen Members. However, the Agreement did not change the fact that a Tsawwassen Member could still register and be registered under the Indian Act, obtain a Secure Certificate of Indian Status or Certificate of Indian Status, and access certain rights and benefits available to First Nations people.

As a result of the Agreement, effective May 1, 2017, Tsawwassen Members were no longer entitled to the GST/HST relief described in GST/HST Technical Information Bulletin B-039, GST/HST Administrative Policy – Application of the GST/HST to Indians (TIB B-039) regardless of their province or territory of residence. However, a Tsawwassen Individual^{Footnote 1} who is not a Tsawwassen Treaty Beneficiary^{Footnote 2} was still entitled to the GST/HST relief described in TIB B-039.

What’s New for Tsawwassen Members

Effective March 27, 2023, a Tsawwassen Member who is registered under the Indian Act is eligible for GST/HST relief on purchases of property and services when the requirements described in TIB B‑039 are met. For example, a Tsawwassen Member would be entitled to relief from the GST/HST on property and services acquired on a reserve provided that the requirements described in TIB B-039 are met.

What does Not Change for Tsawwassen Members

Given that the Tsawwassen First Nation imposes a First Nations goods and services tax (FNGST) on Tsawwassen Lands, everyone, including a Tsawwassen Member who is registered under the Indian Act, must pay the FNGST on property and services acquired on Tsawwassen Lands. For more information, refer to GST/HST Notice 306, Tsawwassen First Nation Implements the First Nations Goods and Services Tax.

Self-Assessment of the FNGST

Generally, where a person acquires tangible personal property (TPP) relieved of the GST/HST, the person will be required to self-assess the FNGST when the TPP is brought onto the lands of a First Nation that imposes an FNGST (for example, on Tsawwassen Lands). For more information, refer to GST/HST Technical Information Bulletin B-102, First Nations Goods and Services Tax - Place of Supply.

CRA Publications to Update

The CRA will be making changes to GST/HST Notice 238, First Nations with a Self-Government Agreement Ending Indian Act Tax Relief – Determining Tax Relief for Indian Members and TIB B‑039 that are required as a result of the amendments to the Tsawwassen First Nation Final Agreement. For more information refer to GST/HST Notice 326, The Application of Section 87 of the Indian Act to Members of the Tsawwassen First Nation.

Application of the GST to the British Columbia (BC) Major Events Municipal and Regional District Tax on supplies of short-term accommodation

From February 1, 2023, until January 31, 2030 (effective period), the Major Events Municipal and Regional District Tax (Major Events MRDT) of 2.5% will apply to supplies of short-term accommodation made in the City of Vancouver, BC. For more information refer to BC Provincial Sales Tax Notice 2023-001. The Major Events MRDT will apply in addition to the 8% provincial sales tax (PST) and the 3% Vancouver Municipal and Regional District Tax (MRDT), which are all imposed under BC’s Provincial Sales Tax Act. When these three taxes are levied together on the same supply, they will form part of the consideration for a taxable supply of short-term accommodation and will therefore be subject to the GST during the effective period.

Generally, under the Excise Tax Act (ETA), every recipient of a taxable supply (other than a zero-rated supply) made in Canada is required to pay the GST/HST on the value of the consideration for the supply. Consideration is defined in the ETA to include any amount payable by operation of law.

Section 154 of the ETA provides, in part, that taxes, duties, and fees (other than the GST/HST) imposed under an Act of the legislature of a province (referred to as provincial levies) and payable by a recipient of a supply of a property or services are generally included in the value of the consideration for the supply unless they are prescribed under the Taxes, Duties, and Fees (GST/HST) Regulations (the Regulations). A provincial levy is prescribed under the Regulations, in part, if the total of the rates of all taxes that are imposed under an Act of the legislature of a province in respect of the supply does not exceed the province’s specified tax rate. Therefore, if a provincial levy exceeds the specified tax rate set out in the Regulations, it will be included in the value of the consideration for the related supply of property or services on which the GST/HST is calculated.

For purposes of section 154 of the ETA and the Regulations, the specified tax rate in BC is 12%. The PST of 8% imposed under BC’s Provincial Sales Tax Act is prescribed and usually excluded from the consideration for a supply. However, during the effective period, the combined tax rate of 13.5% (PST at 8% plus MRDT at 3% plus Major Events MRDT at 2.5%) on supplies of short-term accommodation in Vancouver exceeds BC’s specified tax rate of 12%. Therefore, for all taxable supplies of short-term accommodation made in Vancouver during the effective period, the GST will be calculated on the total value of the consideration paid or payable for the accommodation, including the amount of the PST, the MRDT, and the Major Events MRDT.

In cases where only the PST or a combination of the PST and MRDT applies to supplies of short-term accommodation, these taxes are not included in the consideration when calculating the GST as their total rate does not exceed BC’s specified tax rate of 12% and they are therefore prescribed.

For more information regarding the application of the GST/HST to federal, provincial and territorial taxes, duties, and fees, refer to GST/HST Memorandum 3-5, Application of GST/HST to Other Taxes, Duties, and Fees.

GST/HST Policy Statement P-194R2, Application of Penalties and Interest when a Return and/or Rebate Application, and/or Another Return, is Received After the Due Date

GST/HST Policy Statement P-194R2, Application of Penalties and Interest when a Return and/or Rebate Application, and/or Another Return, is Received After the Due Date was cancelled on May 10, 2023 and is no longer available on the Canada.ca website. The policy statement provided guidance on the application of penalties and interest to a late filed GST/HST return where an application for a refund or rebate that offsets all or part of the tax owed in that return is filed along with the return. However, due to decisions rendered by the Tax Court of Canada (Villa Ste-Rose, 2019 TCC 60) and the Federal Court of Appeal (2021 FCA 35), the policy is now obsolete.

Prescribed rates of interest

The prescribed annual rate of interest in effect from July 1, 2023, to September 30, 2023, on overdue amounts payable to the Minister is 9%. The prescribed annual rate of interest on amounts owed by the Minister (such as, rebates or refunds) is 5% for corporate taxpayers and 7% for non-corporate taxpayers. These rates are applicable to income tax, excise taxes, GST/HST, underused housing tax (UHT), air travellers security charge (ATSC), luxury tax, fuel charge (under the Greenhouse Gas Pollution Pricing Act) and excise duties on wine, spirits, tobacco, cannabis and vaping products.

The prescribed annual rate of interest respecting excise duty on beer products, on overdue amounts payable for the indicated period, is set at 7%. Refund interest rates are not applicable for amounts owed by the Minister (such as, rebates or refunds) for excise duty that is in relation to beer products.

Prescribed interest rates for previous years are available on Canada.ca at Prescribed interest rates.

What’s new in publications

The following is a list of new or revised forms and technical publications:

CRA Newsroom

• Underused Housing Tax penalties and interest waived

GST/HST memoranda

• 14-5, Election to Deem Supplies to be Made for Nil Consideration (revised)
• 14-7, Closely Related Corporations
• 14-8, Closely Related Canadian Partnerships and Corporations for Purposes of Section 156
• 17-14, Election to Deem Supplies to be Financial Services and Related Election for Selected Listed Financial Institutions (revised)

GST/HST notice

• NOTICE325, Services Provided by Certain Insurance Intermediaries

Underused housing tax notices

• UHTN1, Introduction to the Underused Housing Tax (revised)
• UHTN4, Exemptions for Specified Canadian Partnerships, Trusts and Corporations (revised)
• UHTN15, Questions and Answers About the Underused Housing Tax (revised)

Excise and specialty tax rulings and interpretations service

• ESTRULINGS, Requesting an Excise and Specialty Tax Ruling or Interpretation

Excise duty circular

• ED212-13, Filing Requirements for Licensed Brewers

Excise duty notices

• EDBN32, Adjusted Rates of Excise Duty on Beer Effective April 1, 2023 (revised)
• EDN85, Adjusted Rates of Excise Duty on Spirits and Wine Effective April 1, 2023 (revised)
• EDN88, Quarterly Filing and Remitting for All Cannabis Licensees

Luxury tax notice

• LTN4, Subject Aircraft Under the Select Luxury Items Tax Act (revised)

All GST/HST, underused housing tax, luxury tax, excise duties, and excise taxes and other levies publications can be found on the Canada.ca website. Go to the GST/HST technical information, Underused housing tax technical information, Luxury tax technical information, Excise duties technical information and Excise taxes and other levies technical information.

To receive email notification as soon as a document is published on the Canada.ca website, go to Canada Revenue Agency electronic mailing lists and subscribe to the RSS feed for all new CRA publications and forms, or subscribe to any number of mailing lists for different types of publications.

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The Excise and GST/HST News is published quarterly and highlights recent developments in the administration of the GST/HST, the QST for SLFIs, the First Nations goods and services tax (FNGST) and the First Nations tax (FNT), the air travellers security charge (ATSC), the underused housing tax, and the luxury tax as well as excise taxes and duties. If you would like to receive a link to each new edition of the Excise and GST/HST News as it is published, subscribe to the electronic mailing list. This publication is provided for information purposes only and does not replace the law, either enacted or proposed. Please note that any commentary in this newsletter regarding proposed measures should not be taken as a statement by the CRA that such measures will in fact be enacted into law in their current form. Comments or suggestions about the newsletter should be sent to the Editor, Excise and GST/HST News, GST/HST Rulings Directorate, Legislative Policy and Regulatory Affairs Branch, CRA, 5th Floor, Place de Ville, 320 Queen Street, Ottawa K1A 0L5.