CRA finds that renovation work constituted a single supply so that component wheelchair hoist work was not zero-rated

CRA found that a registered charity received a single supply of renovation work notwithstanding that an identified component of the work was installing a hoist for a wheelchair lift which, had it been a separate supply, might have been zero-rated under ETA Sched. VI, Pt. II, s. 34. It stated that the component “elements are so intertwined and interdependent that they must be supplied together.”

Neal Armstrong. Summary of 4 May 2021 GST/HST Ruling 199267 under ETA s. 123(1) – supply.