In a July 7, 2004 Policy Statement, CRA provided eleven pages of information with respect to how a lawyers’ disbursements are taxed for GST/HST purposes.

A GST Guide provides information on the GST/HST implications on the sale of owner-occupied homes by individuals.

In a July 15, 2004 Technical Interpretation, CRA notes that where an employee receives a reasonable per kilometre reimbursement for the use of his/her personal motor vehicle in connection with employment duties, the reimbursement is generally excluded from employment income.