8 March 2018 CBA Commodity Tax Roundtable, Q.16

Policy Tabs

Summaries

Summary Under

s. 211 election applies on property-by-property basis/conditions for s. 211(2) application

In the course of discussing whether a charity can register for GST/HST purposes based on an intention to subsequently make a s. 211 election, CRA...

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Summary Under

registration made on basis of s. 141.1(3)(a) requires clear intention to engage in commercial activity

Can a charity with no other commercial activities register for GST/HST prior to (as contrasted to contemporaneously with) filing a s. 211 election...

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