11 March 2016 Excise and GST/HST News - No. 98

Policy Tabs

Summaries

Summary Under

distinction between on-line supply of “service of instructing” v. supply of “intangible personal property.”

As discussed more generally in TIB B-090, CRA has developed an informal list of factors that are generally present when an on-line supply is of a...

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Summary Under

online provision of instruction v. IPP

CRA has developed a list of factors that are generally present when an on-line supply by a school authority is a “service of instructing,”...

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Summary Under

status of a location as a “place of amusement” for purposes of the public sector body exemption may be determined on an event by event basis

Regardless of the usual purpose of a place or its day-to-day use, a place may, under the first category of the definition, become a place of...

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Summary Under

“place of amusement” may be determined on an event by event basis

After noting that the definition of “place of amusement” includes premises at which various listed types of entertaining events are staged or...

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