CRA confirms that an individual acting under a power of attorney is not engaged in commercial activity for GST/HST purposes

CRA indicated that as a power of attorney is an “office” for GST/HST purposes (which effectively is treated the same as employment for GST/HST purposes), an individual who charged for performing pursuant to a power of attorney was not engaged in a commercial activity, so that no GST/HST was exigible.

Neal Armstrong. Summary of 13 April 2017 Interpretation 162819 under ETA, s. 123(1) – office.