28 February 2019 CBA Roundtable, Q.2

Policy Tabs

Summaries

Summary Under

election to render memberships taxable is inferred if GST/HST is charged

All the conditions for exemption of an organization’s memberships under both ss. 17 and 18 of Sched. V, Pt. VI of Schedule VI are met.

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Summary Under

election has global effect until revoked

Regarding the elections under Sched. V, Pt. VI, ss. 18 and 17 for those exemptions not to apply, CRA stated:

In general, the CRA would accept that...

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