GST/HST Memorandum 13.5 Non-creditable Tax Charged January 2017

Relief re commercial importation applies to public service body

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Example 2 – Goods imported into Canada

In a claim period, a registrant...

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Application to public service body re service imported into Ontario for exempt use

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Example 3 – Imported supply of a service

During a...

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Goods brought into higher rate province

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Example 6 – Property brought into a participating province from another participating province

Programming services used in two provinces

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Example 7 – Service supplied in a participating province

In a claim period, a non-registrant...

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Example 11 – Adjustment to net tax for rental property on becoming a small supplier division

In July, a registrant PSB resident in...

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Application to public service body

58. Where, at any time in a claim period, a PSB ceases to be a GST/HST registrant, the PSB is deemed under...

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Application to public service body

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Example 14 – Seized property used by creditor

A registrant PSB resident in Saskatchewan is not a...

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Application to a charity

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Example 16 – Volunteer reimbursement

In a claim period, a volunteer of a charity rented a car in Ontario while...

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Overview of application to public service body (PSB)

75. ... [U]nder subsection 141.01(2), the PSB is deemed to have acquired property or a...

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Sale includes giving away

83. This rebate is available to specified persons if the specified property is acquired, imported, or brought into a...

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Application to public service body

Example 22 – Goods acquired in a participating province and removed to another participating province

In a...

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Example 24 – Services acquired in participating province for partial use in another participating province

In a claim period, a...

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No s. 259 rebate for amounts paid in error

113. Under subsection 261(1), a PSB may receive a rebate if,

• it paid or remitted an amount as or on...

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Public service body acquiring software programming services for use in two provinces

Example 7 references a PSB that is charged at the Ontario...

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Rebate calculated individually

14. Non-creditable tax charged is calculated on a property by property, service by service basis.