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GST/HST Questions for Revenue Canada Rulings

(with CBA membership number)

The GST/HST Questions and Answers are prepared once a year by CBA National Commodity, Tax, Customs & Trade Section/Canada Revenue Agency and is considered to be a service to CBA members. The comments are provided for your reference. As they may not completely address your particular operation, you may wish to refer to the Act or appropriate regulation, or contact any CRA GST/HST Rulings Centre for additional information.

The Tax Court of Canada Bench and Bar Committee met on Sunday, November 24, 2013 to discuss practice matters before the Court and to celebrate Chief Justice Rip’s 30 years on the bench.

Front Row: Cristina Damiani, Tax Court of Canada; Geneviève Salvas, Tax Court of Canada; Sandra Phillips, Justice Canada; Chief Justice Gerald Rip; Guy Du Pont, Davies Ward Phillips & Vineberg LLP; Associate Chief Justice Eugene Rossiter; Micheline Van-Erum, Justice Canada; Daniel Gosselin, Courts Administration Service
Back Row: Dennis Wyslobicky; David Robertson, Couzin Taylor LLP; Max Weder, Davis LLP; David Spiro, Dentons; Carman McNary, Dentons

Member Resources

Canada Border Services

Canadian International Trade Tribunal

Tax Court Bench and Bar Committee

The most recent minutes of the Tax Court Bench and Bar Committee meetings are now available to CBA Members (Member login required).  November 24, 2013.

Read more about the Tax Court Bench and Bar Committee.

Recent Submissions

More CBA Submissions

CBA PracticeLink and National Magazine Business and Corporate Edition – December 2014

Recent issues of the Business and Corporate Bulletin - from CBA PracticeLink and National Magazine.




NOTICE: Section Members are requested to forward at any time to Norma Pugliese suggestions for agenda items to be considered by the Section Executive and their Committees at subsequent meetings with:

  • CBSA Customs;
  • CITT Bench and Bar Committee;
  • CRA Liaison;
  • Federal Courts Bench and Bar Committee;
  • Finance Liaison;
  • Tax Court Bench and Bar;
  • Department of Justice Annual Meeting



The Section released a May 2014 newsletter and is currently looking for articles for the next issue. If you would like to contribute to the next edition, please contact us at CBA Newsletters.

Past issues of  Sales Tax can be found on the Newsletter page.



This Section deals with law and practice related to commodity tax, customs and trade remedy matters including, but not limited to, the goods and services or harmonized sales tax, provincial sales taxes, excise taxes, North American Free Trade Agreement, customs duties, valuation, tariff classification, rules of origin, procurement, trade remedies, import/export controls and related matters. Activities include consultation with the Department of Finance (Canada), the Canada Revenue Agency, the Canada Border Services Agency, involvement in the Federal Court/Tax Court review process and Bench and Bar Committees with the Tax Court and Canadian International Trade Tribunal, as well as ongoing activities to promote the objects of the Association within this area of law.

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CBA Professional Development
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CBA Mid-Winter Meeting of Council
Ottawa, ON
February 20-22, 2015

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Canadian Bar Review
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