CRA rules that the supply of a law society membership to a non-resident not practising law in the province was zero-rated

CRA ruled that a supply of some sort of law society membership to a non-resident lawyer who was not registered for GST purposes and did not practise in Canada was a zero-rated supply of intangible personal property. This accords with the consistent CRA view that a supply of membership in an organization is a supply of intangible personal property rather than of a service.

Neal Armstrong. Summary of 8 April 2016 Ruling 158060 under ETA, Sched. VI, Pt. V, s. 10.1.