GST/HST Rulings – Experts in GST/HST Legislation

From: Canada Revenue Agency

Our commitment

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 (CRA). Through our rulings program, we provide timely, accurate and accessible technical information on entitlements and obligations under the Excise Tax Act and related regulations.

Our services

  • For GST/HST technical enquiries, call our national telephone service at 1-800-959-8287 from 8:15 a.m. to 5:00 p.m. Our goal is to respond to your telephone call within two minutes of your choosing to speak to an agent.
  • In response to written requests, we issue rulings and interpretations to explain technical GST/HST matters. This service is offered at no cost. Our goal is to respond to written requests for GST/HST rulings and interpretations within 45 business days of CRA receipt of the request and all relevant facts and supporting documentation. This excludes highly technical and precedent- and/or policy-setting rulings and interpretations.
    • A ruling is a written statement that sets out the CRA position on how the relevant provisions of the Act apply to a clearly defined fact situation.
    • An interpretation is a written statement that sets out the CRA’s view of how the legislation applies to a generic fact situation or sets out the CRA’s general understanding of particular provisions of the legislation, whether proposed or enacted.

Send your requests for rulings and interpretations to your nearest GST/HST rulings centre listed at the end of this publication.

Helpful tip

When all relevant documentation is provided with a request for a ruling or interpretation (such as a contract, lease agreement, etc.), it helps us provide accurate and timely responses. For more information on supporting documentation, refer to paragraph 35 of GST/HST Memorandum 1.4, Excise and GST/HST Rulings and Interpretations Service.

For detailed information on our services, refer to GST/HST Memorandum 1.4, Excise and GST/HST Rulings and Interpretations Service, which is available on the CRA website.

Technical publications

The CRA provides a variety of technical publications on the CRA website on how the GST/HST legislation is applied:

  • The GST/HST Memoranda Series deals with the GST/HST provisions in Part IX of the Actand related schedules to the Act.
  • GST/HST Technical Information Bulletins (TIBs) are published to announce and discuss in detail changes to the GST/HST legislation or programs or to focus on specific administrative issues.
  • GST/HST Policy Statements set out CRA’s interpretation of specific legislative provisions or discuss specific issues.
  • The Excise and GST/HST News is published quarterly on the CRA website and highlights recent developments in the administration of the GST/HST, as well as excise taxes and duties and special levies. All new excise and GST/HST publications are listed in this newsletter.
  • GST/HST Info Sheets are written in plain language and designed to provide clear and brief explanations of specific GST/HST issues.
  • GST/HST Notices are brief announcements on various matters such as changes to CRA policy, publications and administration.

These publications are available on the CRA website at

GST/HST and Quebec

In Quebec, Revenu Québec administers the GST/HST. If the physical location of your business is in Quebec, contact Revenu Québec, at 1-800-567-4692. Also, see the Revenu Québec publication IN-203-V, General Information Concerning the QST and the GST/HST.

Since January 1, 2013, the CRA has been administering the GST/HST for selected listed financial institutions (SLFIs) that are located in Quebec and for listed financial institutions that would be SLFIs for GST/HST purposes if Quebec were a participating province. The CRA has also been administering the Quebec sales tax (QST) on behalf of Revenu Québec for these financial institutions since that date. Information on changes in the administration of the GST/HST and the QST is available on the CRA website at For SLFI-related technical GST/HST and QST enquiries, call 1-855-666-5166 from 8:15 a.m. to 5:00 p.m.

GST/HST rulings centres

We deliver our services through the following GST/HST rulings centres:

Atlantic Region

GST/HST Rulings
100 - 145 Hobsons Lake Drive
P.O. Box 638, Station Central
Halifax NS  B3J 2T5
Fax: 902-450-8562

Ontario Region

GST/HST Rulings
55 Bay Street North
Hamilton ON  L8R 3P7
Fax: 905-527-0790

Prairie Region

GST/HST Rulings
325 Broadway
Winnipeg MB  R3C 4T4
Fax: 204-984-0606

Pacific Region

GST/HST Rulings
468 TA-03
9755 King George Boulevard
Surrey BC  V3T 5E1
Fax: 604-658-8666

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