Excise and GST/HST News - No. 101 March 2017

RNASOs not charities, often are NPOs

Arts organizations may apply to the Department of Canadian Heritage to be designated as a national arts...

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On-call agreement of doctor with facility represents a distinct supply of a right

To meet the requirement to have a medical practitioner on call,...

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A medical facility may pay a doctor set fees for agreeing to be on call for specified periods. CRA considers that such fees are not medical...

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Hormonal, but not copper, intrauterine devices are zero-rated

Hormonal IUDs have a reservoir which slowly releases hormones used for...

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No flow-through of Indian exemption through 2-tier partnerships

[A] partnership is a “person,” as defined under subsection 123(1) of the...

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