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GST/HST Ruling
3 July 2024 GST/HST Ruling 242566r - GST/HST on fees or charges for capital costs
If the sufficient uncommitted reserve sewage capacity is dependent upon the construction of new or expanded treatment facilities, the uncommitted reserve sewage capacity will be considered available once Environmental Assessment Act approval has been given, and the Council of the Municipality has passed a resolution approving a specific budget item that dedicates capital for the completion of the treatment facilities such that the treatment facilities are completed prior to the issuance of an occupancy permit for the approved expansion of [building 1]. 17. ...
GST/HST Ruling
3 July 2012 GST/HST Ruling 109082 - Eligibility to claim the 83% Public Service Body Rebate as a facility operator
A facility or part of a facility will be considered a qualifying facility if: (a) supplies of services that are ordinarily rendered during that fiscal year or part to the public at the facility or part would be facility supplies if the references in the definition of “facility supply” in subsection 259(1) to “public hospital or qualifying facility” were references to the facility or part; (b) an amount, other than a nominal amount, is paid or payable to the operator as qualifying funding in respect of the facility or part for the fiscal year or part; and (c) an accreditation, licence or other authorization that is recognized or provided for under a law of Canada or a province in respect of facilities for the provision of health care services applies to the facility or part during that fiscal year or part. ...