GST/HST Rulings
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CRA provides GST/HST technical interpretations and GST/HST rulings upon request. An interpretation is a written statement that sets out the CRA's view on how the Excise Tax Act (ETA) applies to a generic fact situation. An interpretation can also be a verbal statement that is provided in response to a toll-free telephone enquiry. A ruling is a written statement that sets out the CRA position on how the relevant provisions of the ETA applies to a clearly defined fact situation. (Policy, Rulings, and Interpretations, Canada Revenue Agency.)