In a recent decision, the Canada Revenue Agency determined that applications for Advance Ruling Certificates issued under the merger provisions of the Competition Act are not subject to Goods and Services Tax (GST).

This decision has two practical implications. First, going forward, the Competition Bureau will no longer charge GST on applications for Advance Ruling Certificates. Second, parties who paid GST for Advance Ruling Certificates are eligible for a refund, provided they did not claim an input tax credit.

Firms that paid some or all of the fee for an Advance Ruling Certificate request have two years from the payment of GST to submit a claim.

We are in the process of reviewing our files and will contact those clients who may be eligible for a GST refund.