Section 2
Government Funding
Cases
High-Crest Enterprises Limited v. The Queen, 2015 TCC 230, nullified on procedural grounds 2017 FCA 88
Although assisted–living facilities (or additions thereto) normally are subject to HST on their fair market value when substantially completed,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 191.1 - Subsection 191.1(1) - Government Funding | government funding only of operating costs did not detract from its objective of increasing beds | 257 |
| Tax Topics - General Concepts - Purpose/Intention | government funding only of operating costs did not detract from its purpose of increasing beds | 231 |
| Tax Topics - Statutory Interpretation - Certainty | interpretation with reasonably certain application is preferred | 176 |
Cartier House Care Centre Ltd. v. The Queen, 2015 TCC 278
Paris J found that an independent contractor, who provided personal care services to a B.C. for-profit residential care home, was thereby making...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 1 - Home Care Service | "personal care" included ADL assistance | 409 |
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 1 - Institutional Health Care Service | accommodation an institutional health care service | 232 |
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 13 | personal care services provided by independent contractors were exempted | 485 |
| Tax Topics - Excise Tax Act - Section 138 | s. 138 did not apply where the allocation of consideration among the components was apparent | 254 |
| Tax Topics - Statutory Interpretation - Interpretation/Definition Provisions | general phases in definition not limited by following specific enumeration | 185 |
| Tax Topics - Statutory Interpretation - Noscitur a Sociis | noscitur a sociis did not apply to general phases preceding list | 206 |
Administrative Policy
22 December 2020 GST/HST Interpretation 209955 - – Public Service Body Rebate – Whether subsidies under certain programs are considered government funding] […]
Are the Canada emergency wage subsidy (“CEWS”) and the 10% temporary wage subsidy for employers (“TWS”) programs considered government...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 259 - Subsection 259(2) | CEWS and TWS did not count towards 40% government funding | 195 |
Section 3
Subsection 3(1)
Paragraph 3(1)(a)
Administrative Policy
Excise and GST/HST News - No. 109, June 28, 2021
In finding that the CEWS was not government assistance, and also not included in total revenue under B of the formula in s. 3, CRA stated:
The...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 211.12 - Subsection 211.12(2) | CRA will use “discretion” in its first 12 months of administering the new e-commerce rules | 91 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (l) | CRA will follow Zomaron on the same facts (re GST/HST exemption for signing up merchants for credit card processing) | 338 |
Section 5
Administrative Policy
GST/HST Notice 253 Harmonized Sales Tax for Ontario and British Columbia - Questions and Answers for Public Service Bodies September 2010
Allocation of rebate claims between activities
43. What PSB rebate rate does a PSB in Ontario or B.C. that falls into two PSB categories (e.g.,...
Section 5.4
Subsection 5.4(2)
Administrative Policy
25 February 2020 GST/HST Ruling 202245 - Subsection 259(7) - selected public service body recovering costs from other selected public service bodies
An Ontario hospital typically is entitled to a high rebate of GST/HST on its non-creditable costs in the course of its hospital activities, and to...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 259 - Subsection 259(7) | hospitals could access the high hospital GST/HST rebate rate under a collective property procurement arrangement | 413 |