CRA rules that the GST/HST exemption for building permits does not extend to charges for extra inspections or reviews or overtime

The granting by a municipality of a building permit is exempted under ETA Sched. V, Pt. VI, s. 20(c), which references inter alia the supply of a permit and of processing an application therefor. CRA noted that ETA s. 146 renders governmental testing or inspection services taxable unless specifically exempted, and ruled that the exemption for a building permit did not extend to additional charges for additional inspections of the building work or additional reviews of plans or changed plans or additional charges for overtime building inspections.

Neal Armstrong. Summaries of 3 April 2019 GST/HST Ruling 188947 under ETA Sched. V, Pt. VI, s. 20(c) and s. 20(1)(c)(ii).