The final building or service permit to a land developer is issued by the local municipality, but in many situations the permit cannot be issued without the approval of the land development agreement by the regional municipality. Are the supplies, which are made by the regional municipality, elements of a single supply of a permit exempted under Sch V, Pt VI, s. 20(c)?
In rejecting a single supply submission, CRA stated:
[T]he provision of property and/or services by two or more suppliers generally indicates that multiple supplies are being made, even if the various supplies are provided together. …
[A] requirement that the fees related to the review and approval of a land development agreement be paid in full to the regional municipality prior to the issuance of a permit by a local municipality is not evidence, in and of itself, that the services provided by the regional municipality in connection with those fees are elements of a single supply. Further, many of the fees identified are payment for a separate supply, e.g., approval of a plan amendment or a condominium conversion.
… The review by the regional municipality of the land development agreement is a separate activity from the issuance of a permit by a local municipality.