23 November 2007 GST/HST Interpretation 82476 - Application of GST to Light Housekeeping Plan

Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence.

XXXXX:

Thank you for your letter XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the supply of XXXXX printed publications.

All legislative references are to the Excise Tax Act (ETA) and the regulations thereunder, unless otherwise specified.

Statement of Facts

1. XXXXX

2. XXXXX

3. XXXXX falls within the definition of government as set out in subsection 123(1) of the ETA. XXXXX

4. XXXXX

5. XXXXX publishes numerous printed materials XXXXX. Some of these are distributed free of charge XXXXX.

6. XXXXX.

Ruling Requested

You would like CRA to confirm that based on section 10 of Part VI of Schedule V to the ETA, if substantially all XXXXX publications are distributed free, all of XXXXX's publications are exempt from GST/HST.

Ruling Given

Based on the facts set out above, we rule that XXXXX's supply of publications falling under the categories of XXXXX is exempt under section 10 of Part VI of Schedule V to the ETA.

This ruling is subject to the qualifications in GST/HST Memorandum 1.4, Excise and GST/HST Rulings and Interpretations Service. We are bound by this ruling provided that none of the above issues are currently under audit, objection, or appeal, that no future changes to the ETA, regulations or our interpretative policy affect its validity, and all relevant facts and transactions have been fully disclosed.

ADDITIONAL INFORMATION

As the supply of all XXXXX's printed materials is exempt, XXXXX is not entitled to claim input tax credits for costs incurred in providing these materials. XXXXXXXX may however, be entitled to a partial rebate of tax if it meets the criteria set out in section 259 of the ETA and in the Public Service Body Rebate (GST/HST) Regulations.

If you require clarification with respect to any of the issues discussed in this letter, please call me directly at 613-954-7947.

Yours truly,

Darlene Wladyka
Industry Sector Specialist
Governments Unit
Public Service Bodies and Governments Division
Excise and GST/HST Rulings Directorate

2007/11/15 — RITS 85659 — Policy Statement P-248, Example 6