Transaction or activity: request a GST/HST ruling or interpretation from the CRA
Choose a ruling or interpretation, disclose all facts and records, state the precise question and wait before relying on it.
General information does not bind the CRA like a ruling based on complete facts. An assessed or audited transaction may instead require an objection or another service.
Confirm the scope
Determine whether you seek application of the law to specific facts or general guidance, and whether the file is already assessed or audited.
Prepare the information
Describe parties, registrations, supplies, consideration, place, dates, contracts, invoices and related transactions, including adverse facts.
Complete the process
State each question and proposed conclusion with relevant provisions and attach signed documents or clearly identified drafts.
Keep follow-up records
Send it to the proper office, answer requests and check scope, assumptions and changes before applying the response.
GST/HST rulings and interpretations — CRA