CRA considers that an executor’s fee of a retired lawyer was free of HST

The ETA definition of a service excludes the services of an officer or employee. However, the position of an executor is not treated as an office “where the person who acts in that capacity is entitled to an amount for doing so that is included in computing… the person’s income from a business.” CRA was prepared to conclude that the fee of a retired lawyer for acting as an executor was not for a supply since it was in respect of an office.

Neal Armstrong. Summary of 28 October 2016 Interpretation 152996 under ETA s. 123(1) – office.