Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence.
Thank you for your query concerning the acquisition of collision repairs for vehicles owned by Indian bands and band-empowered entities for use in band management activities.
Where an Indian band or a band-empowered entity acquires a collision repair service for a vehicle used in band management activities, and the supply provided by the vendor, based on a determination of fact, is a single supply of a repair service and not a multiple supply of property and a service, the band or band-empowered entity may acquire the service GST/HST relieved. Technical Information Bulletin B-039R2, GST/HST Administrative Policy: Application of the GST/HST to Indians describes how the relief applies:
Services acquired on or off a reserve by an Indian band or band-empowered entity (incorporated or unincorporated) for band management activities or for real property on a reserve are not subject to the GST/HST.
...
When the purchaser is an Indian band or band-empowered entity, a certificate must be provided and retained by the vendor that the property is being acquired by an Indian band or band-empowered entity or that the services are being acquired for band management activities.
That the collision repair is or is not a single supply of a service is a question of fact. GST/HST Policy Statement P-077R2: Single And Multiple Supplies provides an analysis upon which a determination may be made on a case-by-case basis.
If the vendor of any specific case provides, based on a determination of fact, a multiple supply of a service and of property acquired by a band for a vehicle used in band management activities, the service portion will be eligible for GST relief if the band or band-empowered entity provides a certificate to the vendor. However, the property will not be relieved, unless the repaired vehicle is delivered to a reserve by the repair provider or its agent.
This clarification for collision repairs for vehicles has a limited application. It does not apply to collision repairs acquired by individual Indians. For individual Indians, where the invoice has the property (each individual "part") and service (labour) identified separately, the service portion of collision repairs provided off a reserve will be taxable. In order for the supply of the parts to be relieved of GST/HST, the parts must be clearly identified on the invoice and the repaired vehicle must be delivered to a reserve by the repair provider or its agent.
If you need further clarification, please call me at (613) 957-1175.
[i] 1. Dorland's Illustrated Medical Dictionary, 30th Edition defines "aorta" as "the main trunk from which the systemic arterial system proceeds. It arises from the left ventricle of the heart; passes upward ... bends over ... and then proceeds downward ... the latter is divided into an upper, thoracic part ... and a lower, abdominal part .... At about the level of the fourth lumbar vertebra it divides into the two common iliac arteries."
[ii] 1. Monthly rates as of XXXXX.
[iii] 2. Although the Schedule to the Lease does not reflect a particular Lease number, we have assumed that this is the Schedule for Lease XXXXX.
[iv] 1. A course is a qualifying course if the service of instructing individuals in that course is an exempt supply included in Part III of Schedule V to the ETA or that would be included if the supplier had not made an election under a section of that Part to make the supply GST/HST taxable.
[vi] 2. XXXXX. The required information includes: a list of, and charges for, the different types of accommodation provided and alternative packages of XXXXX services and meals available; minimum staffing levels; details of emergency response system; list and fee schedule of additional services and meals available; and details of internal complaint procedures.
[vii] 3. GST/HST Policy Statement P-077R2, "Single and Multiple Supplies" sets out the guidelines for making such a determination.
[viii] 1. A course is a qualifying course if the service of instructing individuals in that course is an exempt supply included in Part III of Schedule V to the ETA or that would be included if the supplier had not made an election under a section of that Part to make the supply GST/HST taxable.
[ix] 1. On December 20, 2002, the Department of Finance announced a proposal to amend the definition of "practitioner" in section 1 of Part II of Schedule V by replacing the term "speech therapy" with "speech-language pathology". A corresponding amendment was proposed to paragraph 7(h) of that Part to replace the term "speech therapy services" with "speech-language pathology services" to continue indefinitely the exemption for these services. The change in terminology does not alter the scope of coverage of this provision. The proposed amendments apply to supplies made after 2001. These proposed amendments have not yet received Royal Assent.
[x] 1. For GST/HST purposes, a single serving of a beverage means a serving that is less than 600 mL by volume.
[xi] 1. A single serving of pudding or any other products similar to pudding means a serving of less than 425-grams.
[xii] 1. For GST/HST purposes, a single serving of a beverage means a serving that is less than 600 mL by volume.
[xiii] 1. A third party is any person other than the individual or provider. A third party may be an insurance company, lawyer, court, or any other person that requests an IME of an individual who is of interest to the third party from a person qualified to give an expert opinion relative to the third party's information needs.
[xiv] 2. On December 20, 2002, the Department of Finance announced a proposal to amend the definition of "practitioner" in section 1 of Part II of Schedule V by replacing the term "speech therapy" with "speech-language pathology". A corresponding amendment was proposed to paragraph 7(h) of that Part to replace the term "speech therapy services" with "speech-language pathology services". These proposed amendments have not yet received Royal Assent.
[xv] 1. For GST/HST purposes, a single serving of a beverage means a serving that is less than 600 mL by volume.
[xvi] 1. For GST/HST purposes, a single serving of a beverage means a serving that is less than 600 mL by volume.
[xvii] 3. The components that form the residential complex portion of the Facility must be determined with reference to subparagraphs (i) and (ii), in the paragraph (a) definition of "residential complex" as set out in the text of this response.
[xviii] 4. An additional eligibility criterion is that construction or substantial renovation of a complex had to begin after February 27, 2000 if a person is to be eligible for the NRRP rebate. In this case, construction began after that date and this criterion is not an issue in determining eligibility.
[xix] 5. A builder who makes an exempt supply under any of sections 5.1, 6.1 or 7 of Part I of Schedule V to the ETA may also qualify for the rebate. None of these sections, however, apply to the situation you described.
[xx] Footnote 1. If the tour package does not include short-term accommodation in Canada for every night that the non-resident is in Canada as part of the package, the amount of the Rebate must be adjusted. For example, if only two nights of short-term accommodation are provided in Canada in a six-day/five night tour package, the refund would be 50% of 2/5 of the tax paid.
[xxi] 1. Policy Statement P-139R - Tax liability and ITC entitlement of a non-electing joint venture participant
[xxii] 2. GST/HST Info Sheet G1-012 - Agents
[xxiii] 1. Section 7 of Part II of Schedule VI to the ETA zero-rates "a supply of a device that is designed to convert sound to light signals when the device is supplied on the written order of a medical practitioner for use by a consumer with a hearing impairment who is named in the order".
[xxiv] 1. Please note that the Centre was making taxable supplies when it supplied individual parking spaces within the facility as such supplies are excluded from exemption by virtue of paragraph 25(h) of Part VI of Schedule V to the ETA. Therefore, the Centre was correctly accounting for tax on these supplies.
[xxv] 1. Ruling Given #1: " The XXXXX is not providing a "XXXXX operating service" to XXXXX with respect to complimentaries provided to XXXXX patrons." XXXXX.
[xxvi] 1. A "supply" is defined under subsection 123(1), in part, as "the provision of property or a service in any manner ..."
[xxvii] 2. A "person" includes a corporation for purposes of the GST/HST.
[xxviii] 1. It also includes goods that have been imported in circumstances where section 144 deems the supply to be made outside Canada because the goods are delivered or made available in Canada to the recipient prior to their release.
[xxix] 1. If the muscles in the throat are weak or not working properly, a person may have trouble swallowing foods and liquids. This condition is called dysphagia. People with dysphagia often have problems with food and/or liquids getting into the lungs, causing aspiration pneumonia. Thin liquids such as water and juices usually cause the most trouble. One treatment for swallowing problems is to change the consistency of the foods you eat and the liquids you drink to allow for easier, safer swallowing.
[xxx] 2. I.e., nutrition is administered intravenously and by-passes the digestive system.
[xxxi] 3. The Canadian Food and Drug Regulations differentiates products that are formulated liquid diets, meal replacements and nutritional supplements. However these products all fall under Foods for Special Nutritional Purposes.
[xxxiii] 5. Therapeutic or preventative effects: Relating to the treatment or prevention of a disease.
[xxxiv] 6. The beverages come in big boxes.
[xxxv] 7 The products referred to in paragraphs 6e), i), and j) may be taxable pursuant to paragraph 1(d) of Part III of Schedule VI if they contain less than 25% by volume of natural juice. These products may also be taxable pursuant to subparagraphs 1(n)(i) to (iii) of Part III of Schedule VI to the Act.
[xxxvi] 1. Under section 32 of the Customs Act.
[xxxvii] 2. Including a supply of goods by way of lease, licence or similar arrangement.
[xxxix] 1. under section 32 of the Customs Act
[xl] 1. This election does not have to be filed with the CRA, but a copy of the completed election form, or a statement containing the prescribed information, must be kept with the registrant's books and records.
[xli] 1. This election does not have to be filed with the Canada Revenue Agency but a copy of the completed election form, or a statement containing the prescribed information, must be kept with the registrant's books and records.
[xlii] 1. This election does not have to be filed with the Canada Revenue Agency but a copy of the completed election form, or a statement containing the prescribed information, must be kept with the registrant's books and records.
[xliii] 1. "Institutional health care service" is defined in section 1 of Part II of Schedule V.
[xliv] 2. Under subsection 259(1), "charity" includes a non-profit organization that operates, otherwise than for profit, a health care facility within the meaning of paragraph (c) of the definition of that expression in section 1 of Part II of Schedule V.
[xlv] 1. Under section 32 of the Customs Act.
[xlvi] 2. Including a supply of goods by way of lease, licence or similar arrangement.
[xlvii] 3. Proposed paragraph 178.8(1)(a) of the Act.
[xlviii] 1. For GST/HST purposes, a "person" includes a corporation.
[xlix] 1. This will be a change from the practice that has been in place whereby US Corp, using the Incoterm "Ex Works US Corp's premises outside Canada", has been supplying its XXXXX products to XXXXX., who in turn has been supplying the XXXXX to the dealers.
[l] 2. It also includes goods that have been imported in circumstances where section 144 deems the supply to be made outside Canada because the goods are delivered or made available in Canada to the recipient prior to their release.
[li] 3. Pursuant to paragraph 142(2)(a), a supply of tangible personal property is "deemed to be made outside Canada if the property is, or is to be, delivered or made available outside Canada to the recipient of the supply."
[lii] 4. Pursuant to subsection 169(1), the constructive importer would require the import documentation in order to claim the ITC.
[liii] 5. Proposed paragraph 178.8(4)(c).
[liv] 6. Proposed paragraph 178.8(4)(d).
[lv] 7. Tax imposed under Division II of Part IX that the supplier is required to collect under subsection 221(1).
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