CRA finds that a provincial requirement for certain jobs to be held by members of an NPO satisfied the ETA “professional status recognized by statute” requirement
ETA Sched. V, Pt. V, s. 18 exempts “a supply of a membership made by an organization membership in which is required to maintain a professional status recognized by statute” (except where the organization has elected out of such treatment). CRA found that Regulations in three of the provinces limiting certain jobs within a particular industry to a person who was a professional registered with a particular non-profit organization was sufficient to render the supply of memberships by that organization to such professionals exempt under s. 18.
Neal Armstrong. Summary of 8 August 2019 GST/HST Ruling 188320 under ETA Sched. V, Pt. V, s. 18.