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.