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Application of GST/HST on Crowdfunding Funds: 6 October 2023 Ruling 203959

  • GST/HST Ruling 203959 on application of GST/HST on funds received from crowdfunding
  • HST rates in participating provinces: 13% in Ontario, 15% in New Brunswick, Newfoundland and Labrador, Nova Scotia, and Prince Edward Island; GST rate in rest of Canada is 5%
  • Statement of facts provided in the ruling request
  • Interpretation given on tax extra or tax included, place of supply, and timing of tax payable
  • Contact information for GST/HST Rulings Directorate in Ottawa, Canada
  • Disclaimer that document may not represent current position of Canada Revenue Agency

Source: taxinterpretations.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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