CRA indicates that the construction of a pipeline can qualify for the GST/HST joint venture election

The Joint Venture (GST/HST) Regulations provide that “the construction of real property … including … development activities” is eligible for the joint venture election. CRA indicated that the construction of a pipeline likely would so qualify “to the extent that it is affixed to the ground and intended to remain there on a permanent basis.”

Neal Armstrong. Summary of May 2017 CPA Alberta Roundtable, GST/HST Q.3 under Joint Venture (GST/HST) Regulations, s. 3(a).