An individual, who entered into a power of attorney with two other individuals who due to their age and health have determined that they require a power of attorney, may charge the two individuals for the supply of the power of attorney services. In confirming that such supply was not subject to GST/HST, CRA stated:
A power of attorney is an “office” for purposes of the definition of “office” under subsection 123(1). Services performed in the course of the performance of an “office” are excluded from the definition of “business” under that same subsection. The performance of the duties pursuant to a power of attorneyship is not considered to be a supply made in the course of commercial activities.
