GST/HST Memorandum 21-2 “Residential Care Services” January 2019

• “Underprivileged” generally “refers to an individual who, being unable to provide for their own or their dependants’ basic requirements...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

• There will be considered to be a single supply described in Sched. V, Pt. IV, s. 2 notwithstanding that it comprises elements (e.g., meals) that...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

• Individuals’ provision of foster care is not considered to be a commercial activity and, thus, is not subject to GST/HST.