Section 259

Subsection 259(1) - Definitions

Facility Operator

See Also

Elim Housing Society v. The Queen, 2015 TCC 282

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Words and Phrases
therapeutic

Administrative Policy

3 July 2012 Ruling Case No. 109082

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13 September 2011 Ruling Case No. 102589 (similar to 13 September 2011 Ruling Case No. 118500)

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Facility Supply

Administrative Policy

26 September 2017 Ruling 126881

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24 July 2017 Ruling 138196

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 259 - Subsection 259(14) 93% use of utilities for facility supplies deemed to be 100% 189

18 March 2013 Interpretation Case No. 134610

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20 May 2011 Headquarters Letter Case No. 115028

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Municipality

Cases

Wellesley Central Residences Inc. v. Canada (National Revenue), [2011] GSTC 101, 2011 FC 760

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Administrative Policy

RC4034 "GST/HST Public Service Bodies' Rebate" - Includes Forms GST66 and RC7066 SCH" 2010

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 259 - Subsection 259(4) 24

Non-Creditable Tax Charged

Administrative Policy

10 August 2017 Ruling 182286

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Subsection 259(3) - Rebate for Persons Other Than Designated Municipalities

Administrative Policy

12 June 2014 Ruling 133588r [no PSB rebate of charity re provincial HST on purchases for use in province where no PE]

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Excise and GST/HST News - No. 89 (Summer 2013) under "Time limits for claiming a public service bodies' rebate (PSB rebate)"

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RC4034 "GST/HST Public Service Bodies' Rebate"

Articles

Michael Matthews, "Claim Your Public Service body Rebates on Time – or Amend", Canadian GST/HST Monitor (CCH), May 2014, No. 308, p. 1.

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Subsection 259(4) - Rebate for Designated Municipalities

Cases

Whitehorse (City) v. The Queen, 2012 TCC 298, aff'd 2013 FCA 144

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Administrative Policy

RC4034 "GST/HST Public Service Bodies' Rebate" - Includes Forms GST66 and RC7066 SCH" 2010

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GST M 500-4-2 "Municipal Rebates"

Subsection 259(4.1)

Administrative Policy

6 July 2001 Headquarter Letter 34915

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Subsection 259(14)

Administrative Policy

24 July 2017 Ruling 138196

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 259 - Subsection 259(1) - Facility Supply Elim Housing followed in finding that an Ontario nursing home qualified 446