GST/HST Memorandum 18-2 “Provincial Governments” February 2020

Requirement for provincial governments making taxable supplies to register, perhaps with one BN and multiple branches

10. Paragraph 122(b) of the...

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No supplies between branches of a provincial government

11. Generally, each provincial/territorial government, including all of its...

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Examples of application of s. 146

18. Section 146 deems certain listed supplies made for consideration by a government, or a body established by a...

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Examples of exempt provincial government supplies

17. …[S] ection 20 of Part VI of Schedule V lists a number of supplies of an administrative or...

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Examples of exempt provincial government supplies

16. … [A] number of provisions listed in Part VI of Schedule V to the Act that exempt certain...

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Listed entitities

5. Listed entity means, for the purposes of this memorandum, a provincial or territorial government department/ministry, Crown...

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