The Excise and GST/HST Rulings Directorate of the Legislative Policy and Regulatory Affairs Branch of the CRA offers a rulings and interpretations service in respect of taxes, duties and charges on goods and services. This is referred to as the Excise and GST/HST Rulings and Interpretations Service. This service maintains a suite of technical publications, provides a technical telephone enquiries service, and also issues rulings and interpretations on GST/HST and on excise taxes, duties and charges. The purpose of the Excise and GST/HST Rulings and Interpretations Service is to assist taxpayers (for example, GST/HST registrants, excise tax licensees, excise duty licensees and registrants, representatives of those persons and other interested persons) in complying voluntarily with the law by providing them as much information as possible on how relevant provisions of the applicable legislations affect their operations or transactions.
The CRA does not charge a fee for this service.
Source: canada.ca
