11 May 1999 GST/HST Interpretation HQR0001052 - Band Empowered Entity

Dear XXXXX

We are responding to a letter (with attachments) signed by XXXXX of your firm dated December 19, 1997, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the operations of your client XXXXX XXXXX We apologize for the delay in responding to your request.

Interpretation Requested

You have requested a determination that the entity, XXXXX XXXXX, be considered a band empowered entity as described in Technical Information Bulletin B-039R GST Administrative Policy: Application of GST to Indians (TIB039R).

You have provided us with the Letters Patent and supporting documents. In addition, you have provided us with a copy (unsigned) of a document titled XXXXX: XXXXX XXXXX[.] These documents provide that:

•   XXXXX[;]

•   the head office of the XXXXX[;]

•   the membership of the XXXXX which are member of the XXXXX Schedule A) as represented by the XXXXX[;]

•   the objects of the corporation include:

•   to provide services in accordance with the XXXXX - to plan, develop, deliver, co-ordinate and administer services for children and families including guidance, counseling, support and other services to children and families;

•   to do all things necessary for the protection of children;

•   to provide appropriate residential placements for children requiring such placements;

and

•   to place children for adoption.

Interpretation Given

Based on the information provided, we determine that the XXXXX TIB039R.

The foregoing comments represent our general views with respect to the subject matter of your letter. Proposed amendments to the Excise Tax Act, if enacted, could have an effect on the interpretation provided herein. These comments are not rulings and, in accordance with the guidelines set out in section 1.4 of Chapter 1 of the GST/HST Memoranda Series, do not bind the Department with respect to a particular situation.

On April 1, 1997, the harmonized sales tax (HST) replaced the goods and services tax (GST) and the provincial sales tax (PST) in the three participating provinces of Nova Scotia, New Brunswick and Newfoundland with a harmonized tax rate of 15%. To the extent that there are taxable supplies (which are not zero-rated), tax must be collected at the harmonized rate.

Should you require clarification on the above matter, please contact me at (613) 954-7954.

Yours truly,

S. Leclaire
Educational Services and Indians Unit
Public Sector Bodies and Governments Division
GST/HST Rulings and Interpretations Directorate

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