New Harmonized Value-Added Tax System Regulations

Section 6

Subsection 6(1)

Administrative Policy

CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 35 <span style="text-decoration

fee for training session or seminar was for IPP
available with membership password at http://www.cba.org/CBA/sections_NSCTS/main/GST_HST.aspx

Conference example

ABC Co hosts a two day conference on the latest developments within a particular field and engages various experts to present papers and lead workshops at the conference. The conference is open to any individual that would like to attend. The fee is paid by the individual or the individual's employer.

Training session example

ABC Co supplies a two day training session for employees of XYZ Co on the latest developments within a particular field. ABC Co is engaged by and paid by XYZ Co directly to develop and deliver the content for the training session.

How does s. 17 (personal services) and s. 28 (services in relation to a location specific event) apply? CRA responded:

The provision of the right to attend a professional development conference, workshop, seminar, or training session, would…generally be considered to be a supply of intangible personal property… . The place of supply rules in sections 6 and 7…would generally be relevant… .

… Generally, to determine that a particular supply is a service, it would have to be established based on a complete set of facts that the predominant element of the supply is a service… .

…[T]o be considered a service in relation to a location-specific event for purposes of section 28…the event must be the object of the service. Generally, this would include services supplied to an organizer of an event such as event planning or the performance of the event.

Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Regulations - New Harmonized Value-Added Tax System Regulations - Section 17 fee for training session or seminar was for IPP 233

Revenu Quebec "Place of Supply"

The place of supply determines whether the HST or the GST and QST apply. ...For more information on the application of the GST/HST, refer to GST/HST technical information bulletin B-103, Harmonized Sales Tax – Place of supply rules for determining whether a supply is made in a province, published by the Canada Revenue Agency. In general, the rules governing the application of the QST are harmonized with those concerning the GST/HST.

17 January 2013 Ruling Case No. 130479

Members of a national organization (who provide their business address) pay annual fees for membership and separate fees for admissions to conferences held at various locations in Canada. After referencing the ss. 6(1) and 7 rules, CRA stated:

Based on the facts, the Registration fees that the [Organization] collects from individuals who attend a particular […] conference are consideration for a supply of IPP in respect of which the Canadian rights can only be used in the province in which the […] conference takes place. Therefore, if the conference takes place in a participating province, the supply of the IPP is made in that participating province. If the conference takes place in a non-participating province, the supply of the IPP is made in a non-participating province.

Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Regulations - New Harmonized Value-Added Tax System Regulations - Section 8 contracting address referenced 48

Section 7

Administrative Policy

June 2012 Draft GST/HST Technical Information Bulletin B-103, "Harmonized Sales Tax - place of supply rules for determining whether a supply is made in a province"

Meaning of "can only be used"

The terms of the agreement for the supply governing the use of the rights generally determine the extent, if any, to which the rights can be used in one or more provinces. The use of the rights may be limited to one or more provinces by the nature of the rights being supplied without such a restriction being explicitly stated in the terms of the agreement. For instance, if as a matter of fact, the right that is supplied could only ever be used from a single location in a single province, then the use of the right would be considered to be limited to that province regardless of whether this is explicitly stated in the terms of the agreement.

Section 8

Administrative Policy

17 January 2013 Ruling Case No. 130479

contracting address referenced

Members of a national organization (who provide their business address) pay annual fees for membership and separate fees for admissions to conferences held in various locations in Canada. The place of supply of the memberships is the "province in which the contracting address of the [member] is located."

13 June 2011 Headquarters Letter Case No. 133042

a supply of intangible personal property that can be used anywhere in Canada which is made by a non-resident supplier to a Canadian-resident GST/HST registrant occurred at the address of that recipient which the non-resident obtained in the ordinary course of its business.

Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule IX - Part II - Section 1 place of legal delivery, e.g., under Incoterms, is referenced 107
Tax Topics - Excise Tax Act - Section 142 - Subsection 142(1) - Paragraph 142(1)(a) Incoterm delivery terms 107

18 May 2011 Headquarters Letter Case No. 123947

a resort developer supplies memberships that entitle a member to use certain real property at one or more resort locations located in Canada and outside Canada, namely, the right to use a villa or condominium at one of the resorts. The resort developer also may supply a number of points to be redeemed each year for the use of a unit. CRA declined to comment on whether the supply of memberships or points was a supply of intangible personal property or real property in the absence of being provided with the relevant agreements other than to say that if the supply of points gave the recipient only the right to use real property, the supply would be considered as a supply of real property for GST/HST purposes.

Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 142 - Subsection 142(1) - Paragraph 142(1)(c) points to use resort units could be IPP or real property rights 128

18 April 2011 Headquarters Letter Case No. 123466

the supply of memberships in an association would be governed by s. 8 as a supply of intangible personal property so that, for example, if in the ordinary course of business the association obtained a single address of the recipient in Ontario, the HST rate of 13% would apply.

Paragraph 8(b)

Administrative Policy

June 2012 Draft GST/HST Technical Information Bulletin B-103, "Harmonized Sales Tax - place of supply rules for determining whether a supply is made in a province"

Ontario office referenced only in website more closely connected than home billing address

Includes Example 49 (lawyer operates a law firm in Ontario designates her Quebec home as the billing address but also provides the Ontario office address respecting an online law website with no area restrictions - Ontario address has the closer connection).

23 November 2011 Ruling Case No. 131828

IP address insufficient

The supplier of specified time memberships to a social networking website does not obtain a home or business address of the recipients of the supplies of the memberships to the Website, and when a membership card is redeemed, the supplier uses geo-location software to try to identify the physical location of the computer that is associated with the acquisition of the membership based on the IP address of the computer CRA rules that an "address" in s. 8(b) does not include an IP address, notwithstanding that there is a potential relationship between the IP address of a customer's computer and the customer's geographic location, stating:

The type of address obtained for purposes of the rule must be an address of the recipient that represents a specific physical location that is situated in a province. For instance, an e-mail address or an IP address obtained by a supplier that does not represent an actual specific physical address is not considered to be an address for purposes of the rule.

Consequently, the supplier will be obligated to collect HST at the highest provincial rate, pursuant to s. 8(c).

CBAO National Commodity Tax, Customs and Trade Section – 2011 GST/HST Questions for Revenue Canada, Q. 5

supply of goodwill based on address of purchaser

A Co is selling to B Co assets of a portion of its service/repair business which it carries on in Quebec and Ontario including goodwill (mostly, a customer list, valued at over $300). There is no restriction on where B Co can use the goodwill of the business. B Co’s business address is in Ontario. The value of the goodwill is more than $300. S. 167 and 167.1 do not apply.

Is the provincial place of supply in Ontario? CRA responded:

[I]f it were to be established that A Co is making a taxable supply in Canada of goodwill to B Co and if the only business address in Canada of B Co that is obtained by A Co in the ordinary course of its business is in Ontario, then the supply of the goodwill by A Co would be deemed to be made in Ontario under section 8…and would be subject to HST…at a rate of 13%.

Section 10

Administrative Policy

June 2012 Draft GST/HST Technical Information Bulletin B-103, "Harmonized Sales Tax - place of supply rules for determining whether a supply is made in a province"

Ontario situs even though TPP predominantly in the U.S.

Example 72
A registered non-resident company supplies an Ontario company with intangible personal property that relates to tangible personal property. Of the total tangible personal property, 5% is ordinarily located in Ontario and 95% in the United States. ...

The tangible personal property that is ordinarily located in Canada to which the intangible personal property relates is ordinarily located primarily in the participating provinces and the greatest proportion of the tangible personal property that is ordinarily located in the participating provinces is ordinarily located in Ontario. Therefore, the supply of the intangible personal property is made in Ontario and subject to HST at a rate of 13%.

Subsection 13(1)

See Also

Rochus Geissel, as liquidator of RGEX GmbH v Finanzamt Neuss (Neuss Tax Office), C 374/16, [2017] BVC 58 (European Court of Justice, 5th Chamber)

a letter box address is a valid address for VAT purposes

The Neuss Tax Office in Germany denied input tax claims of RGEX (which traded in motor vehicles) on its purchase of 122 motor vehicles on the basis inter alia that the supplier (EXTEL) was a “ghost company” which did not have any establishment at the Spanish address shown on its invoices, i.e., EXTEL’s address was merely a “letterbox address” (which was confirmed to be the case.) This requirement accorded with the German judicial interpretations of German VAT law. At issue was whether this requirement accorded with Article 226 of the VAT Directive, which required that invoices state “the full name and address of the taxable person and of the customer.”

The Court stated (at paras 35, 37, 40, 42-43):

…[T]he ordinary meaning of the term ‘address’ is broad. As the Advocate General noted in point 36 of his Opinion, the usual meaning of that term covers any type of address, including a ‘letterbox address’, provided that the person may be contacted at that address.

…[I]t is not possible for Member States to lay down more stringent requirements than those under the VAT Directive.

…The deduction of input VAT must be allowed if the substantive requirements are satisfied, even if the taxable persons have failed to comply with certain formal conditions… . It follows that the detailed rules regarding the indication of the address of the issuer of the invoice cannot be a decisive condition for the purposes of the deduction of VAT.

…[T]he aim of indicating the address, name and VAT identification number of the issuer of the invoice is to make it possible to establish a link between a given economic transaction and a specific economic operator, namely the issuer of the invoice. The identification of the issuer of the invoice allows the tax authorities to check whether the amount of VAT giving rise to the deduction has been declared and paid. Such identification also allows the taxable person to check whether the issuer of the invoice is a taxable person for the purposes of the VAT rules.

In that regard, it should be noted that the VAT identification number of the supplier of the goods or services is an essential piece of information in that identification. That number is easily accessible and verifiable by the tax authorities.

The Court concluded (at paras 49 and 50):

…[F]or the purposes of the exercise of the right to deduct VAT by the recipient of goods or services, it is not a requirement that the economic activities of the supplier be carried out at the address indicated on the invoice issued by that supplier.

… [T]he VAT Directive … must be interpreted as precluding national legislation, such as that at issue in the main proceedings … .

Words and Phrases
address
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Regulations - Input Tax Credit Information (GST/HST) Regulations - Section 3 - Paragraph 3(a) policy met where registration of vendor can be verified 73

Administrative Policy

16 February 2016 Ruling 165366 Dietetic Services

notice clause in a services contract referenced in determining the place-of-supply

A dietician who is registered with the provincial College of Dietitians entered into a Service Agreement with a registered charity (the “Council”) to provide consultant nutrition services to the Council. After ruling that the supply of such services was exempted under Sch V, Part II, s. 7.1, CRA stated:

[W]here in the ordinary course of your business you obtain an address in Canada of the recipient (e.g., the Council), the fee for the supply of your services is subject to the rate of GST/HST of the province in which the address is located. …

… [T]he Service Agreement provides, in part, that any notice or other communication to the Council shall be delivered or sent to:[…][Contact information of the Council]. … Under the rules above, the place of supply of the services supplied under the Service Agreement is [Province X].

To be a “practitioner” for purposes of the exemption in section 7.1 of Part II of Schedule V, paragraph (b) of the definition of “practitioner” provides that you must be registered with the regulatory body or professional college for dietitians practising in the province in which the service is supplied. …

Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 1 - Qualifying Health Care Supply nutiritional consulting by licensed dietician not excluded 152
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 7.1 nutritional consulting supplied to registered charity exempted 32

5 February 2016 Interpretation 153241

situs of medical evaluation for insurer based on its address rather than patient's

CRA considered that independent medical evaluations (IMEs) supplied by non-employee doctors to insurance companies or lawyers after March 21, 2013 were not exempt health supplies. CRA then advised the doctor in question:

[W]here in the ordinary course of your business you obtain an address in Canada of the recipient (e.g. lawyer or insurance company), the fee for the supply of your services is subject to the rate of GST/HST of the province in which the address is located.

Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 5 pre-2013 medical evauations for insurers generally exempt 274
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 1 - Qualifying Health Care Supply medical evaluations for insurers now excluded 294
Tax Topics - Excise Tax Act - Section 142 - Subsection 142(1) - Paragraph 142(1)(g) doctor provided single supply of medical evaluation service to insurer so that all of fee taxable notwithstanding report writing outside Canada 341

3 February 2014 Interpretation 126057

contracting address is most closely connected

A registered non-resident (Company A) supplies services to X, many of whom have members which are located in various provinces and which have administrative agents who keep the records of X at their locations, which in some instances are in the U.S. Company A provides its services through offices in Canada.

CRA noted that where the services were performed by Company A from Canadian offices, they were deemed by s. 142(1)(g) to be supplied in Canada. Respecting s. 13(1), CRA noted that if more than one home or business address in Canada of the recipient was obtained:

The business address of the recipient from which the supplier is hired pursuant to the agreement for the supply (the "contracting address") is generally the address that is most closely connected with the supply. … If the contracting address of the recipient is not obtained, the business address of the recipient that is most closely connected with the supply would be the obtained business address of the recipient in Canada that the supplier has the most contact with and that the supplier mostly uses in connection with that supply. ...

Where the supplier does not, in the ordinary course of its business, obtain a home or business address in Canada of the recipient, but obtains another address in Canada of the recipient, the supply is made in the province where such an address that is most closely connected with the supply is located...[T]here is no requirement for the address of the recipient to be an address at which the recipient is located...[e.g.] a billing address, provided it is obtained by the supplier for a legitimate underlying business reason.

31 October 2011 Ruling Case No. 132350

A personnel services company (the Corporation) provides temporary and permanent staffing needs of its customers. Client 1 contracts with the Corporation for services provided by independent contractors who will provide services at the premises of Client 1's clients. The Corporation enters into a separate agreement with Client 1 for each individual contractor who is assigned to provide services to Client 1. The only address named in each such agreement is the physical location of Client 1's client where the independent contractor will perform his or her services. However, in the ordinary course of its business, the Corporation obtains a (single) address to which it sends all its invoices. In the ordinary course of business, the Corporation also obtains other addresses of Client 1, such as the business address of the hiring managers or human resources personnel. Somewhat similar facts are described for Clients 2 to 5. CRA stated that

the business address of the recipient in Canada that is obtained by the supplier in the ordinary course of business that is the business address of the recipient from which the supplier is hired will be considered to be address that is most closely connected to the supply.

Accordingly, the "business address" referred to above (e.g., of the human resources personnel who retained the Corporation) would be considered to determine the province in which the supply by the Corporation is made for purposes of s. 13(1).

June 2012 Draft GST/HST Technical Information Bulletin B-103, "Harmonized Sales Tax - place of supply rules for determining whether a supply is made in a province"

Includes:

  • Example 92 (the BC office of a corporation which receives the advice and had meetings with the advisor has a closer connection than the head office in Ontario which contracted with the advisor and the Alberta accounting office to which the invoice was directed to be sent);
  • Example 95 (head office with which the consultant entered into a "global framework" agreement does not have as close a connection as the regional office determining the specific service which it requires and issues a purchase order); and
  • Example 96 (the business address of a mutual fund trust in Ontario has a closer connection the the services of an accounting firm than the address of the fund sponsor or of the trustee).

Section 14

Administrative Policy

12 December 2012 Interpretation Case No. 142112

"in relation to" includes appraising, physically protecting, securing, enhancing value, leasing or transferring

A real estate broker based in Nova Scotia is hired by a company with a head office in Nova Scotia to lease real property in New Brunswick to a tenant. Before concluding that the supply of the service would be in New Brunswick, CRA stated:

A service and real property would generally be regarded as being in relation to each other pursuant to the above guidelines if the purpose of the service is to: • physically count the property; • appraise or value the property; • physically protect or secure the property; or • enhance the value of the property. Similarly, if the service is aimed at effecting or dealing with the transfer of ownership of, claims on or rights to the real property, or determining title to the property, the service will generally be regarded as being in relation to the property.

Words and Phrases
in relation to

Section 15

Administrative Policy

16 March 2016 Ruling 158766

services re TPP if they “serve a particular need…relating to the property”

After ruling that “each [on-site and off-site] supply of [Service X] made by [ACo] is a service in relation to TPP that is made in the province where the TPP, to which the services relate, is situated at the time the services are performed,” CRA provided a general discussion of the relationship between s. 15 and s. 16, and stated:

[W]hether a service is considered to be in relation to TPP depends on whether there is a direct connection between the service and the property, taking into account the objectives of the service and the particular circumstances of each case. With respect to determining the objectives of the service, it must be determined whether the service is designed, developed or undertaken to fulfill or serve a particular need or requirement arising from or relating to the property. It must then be determined whether the relationship between the purpose or objective of the service and the property is direct rather than merely indirect. In the case of [the Recipient], [ACo] is retained specifically […][to provide Service X].

June 2012 Draft GST/HST Technical Information Bulletin B-103, "Harmonized Sales Tax - place of supply rules for determining whether a supply is made in a province"

Includes:

  • Example 104 (a pet is tangible personal property, so that a veterinary service is made in the province where the pet is examined);
  • Example 107 (a storage service (viewed as a single supply) is made in Ontario as that is where 60% of the art collection in question is situated); and
  • Example 110 (the legal service of drafting an asset sale agreement relates to both Alberta tangible personal property and Ontario real estate - accordingly, the situs of the tangible personal property and real property does not govern and the place of supply instead is determined by the Ontario business address provided by the Ontario client).

Section 16

Administrative Policy

CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 23. ("HST Place of Supply Rules – Legal Services")

available with membership password at http://www.cba.org/CBA/sections_NSCTS/main/GST_HST.aspx

A GST/HST-registered Canadian law firm performs legal services, as a single, bundled supply, on behalf of a Canadian lender in a secured financing transaction, where the security for the loan is registered under the Personal Property Security Acts in five Canadian provinces against the borrower's tangible personal property, including inventory. The firm does not know the location of the secured inventory throughout the time that the services are performed, so that it is not clear whether to apply provincial place of supply rules in s. 15 or 16. CRA stated:

[W]here it is possible based on the facts for the supplier to obtain information that is available with respect to where the tangible personal property is situated and its movement (which appears to be the case in the scenario provided), the supplier would be expected to obtain that information for purposes of applying the rule.

Section 17

Administrative Policy

CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 35 <span style="text-decoration

fee for training session or seminar was for IPP
available with membership password at http://www.cba.org/CBA/sections_NSCTS/main/GST_HST.aspx

Conference example

ABC Co hosts a two day conference on the latest developments within a particular field and engages various experts to present papers and lead workshops at the conference. The conference is open to any individual that would like to attend. The fee is paid by the individual or the individual's employer.

ABC Co supplies a two day training session for employees of XYZ Co on the latest developments within a particular field. ABC Co is engaged by and paid by XYZ Co directly to develop and deliver the content for the training session.

How does s. 17 (personal services) and s. 28 (services in relation to a location specific event) apply? CRA responded:

The provision of the right to attend a professional development conference, workshop, seminar, or training session, would…generally be considered to be a supply of intangible personal property… . The place of supply rules in sections 6 and 7…would generally be relevant… .

… Generally, to determine that a particular supply is a service, it would have to be established based on a complete set of facts that the predominant element of the supply is a service… .

…[T]o be considered a service in relation to a location-specific event for purposes of section 28…the event must be the object of the service. Generally, this would include services supplied to an organizer of an event such as event planning or the performance of the event.

Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Regulations - New Harmonized Value-Added Tax System Regulations - Section 6 - Subsection 6(1) fee for training session or seminar was for IPP 236

Section 20

Stopover

Administrative Policy

GST/HST Memorandum 28.3 Passenger Transportation Services July 2019

Round trip by ground back to Canada has no stopover if less than 24 hours

17. When determining the province in which the supply is made, a trans-border (between Canada and the United States) day trip that begins and ends in Canada, and does not include transportation by air, is not considered to have a stopover outside Canada if the scheduled stop is for less than 24 hours.

Section 21

Administrative Policy

GST/HST Memorandum 28.3 Passenger Transportation Services July 2019

Rule of origin

61. Generally, where the origin is specified on the ticket or voucher issued in respect of the first passenger transportation service in a continuous journey (or the origin is otherwise known to be in a province), and the termination and all stopovers in respect of the continuous journey are in Canada, the province in which the origin is located will determine whether the supply is made in a participating province or a non-participating province.

Stopover outside Canada trumps Ontario origin

64. Where there is a termination or a stopover outside Canada in respect of a continuous journey, the passenger transportation services in that continuous journey are deemed to have been made in a non-participating province and are subject to the GST, regardless of the origin.

Example 17

An individual purchases a return air ticket from Ottawa, Ontario to Boston, Massachusetts, USA. Ottawa is specified as the origin of the continuous journey on the ticket.

Although the ticket issued in respect of the first passenger transportation service in the continuous journey specifies that the origin of the continuous journey is in Ontario, there is a stopover outside Canada in respect of the continuous journey. The supply of the passenger transportation service is therefore made in a non-participating province and subject to the GST at the rate of 5%.

GST/HST Info Sheet GI-170 "Charter Flights Supplied to Third-Party Charterers" May 2015

Generally, a supply of a passenger transportation service that is part of a continuous journey is made in a participating province if the continuous journey originates in the participating province, the termination and all stopovers in respect of the continuous journey are in Canada, and the origin of the journey is specified in the ticket or voucher issued for the first passenger transportation service included in the journey.

If there is a termination or stopover outside Canada in respect of the continuous journey, then the supply of the passenger transportation service is considered to be made in a non-participating province, regardless of the province in which the continuous journey originates.

Generally, if a supply of a passenger transportation service is not part of a continuous journey, then:

  • the supply is made in a participating province if the passenger transportation service begins in the participating province and ends in Canada; and
  • the supply is made in a non-participating province if the passenger transportation service begins outside the participating provinces or ends outside Canada.
Example 5

A third-party charterer and a carrier enter into a charter agreement for the supply of a charter flight that is a passenger transportation service that is part of a continuous journey. The charter flight is a round-trip for an individual travelling from Halifax, Nova Scotia to Boston, Massachusetts. The carrier issues a travel document for the set of all passenger transportation services which specifies Halifax as the origin of the continuous journey.

Although the continuous journey originates in Nova Scotia (a participating province) and the origin is specified in the travel document, the supply of the passenger transportation service is made in a non-participating province because there is a stopover outside Canada. Therefore, the supply of the taxable (other than zero-rated) passenger transportation service is subject to the 5% GST.

Section 22

Subsection 22(1)

Administrative Policy

GST/HST Memorandum 28.3 Passenger Transportation Services July 2019

Application where rail pass can only be used in Ontario (para. 74)

Example 19

An individual resident of Ontario purchases a rail pass at a rail station in Ontario. The pass entitles the individual to ten one-way trips from Ottawa to Toronto. When the individual wishes to travel, the individual uses the pass to obtain a rail ticket which specifies that the origin of the trip is Ottawa.

When the supply of the intangible personal property (the rail pass) is made, the supplier can determine that each passenger transportation service covered by the passenger transportation pass would always begin in the same participating province (Ontario) and would terminate in Canada. The supply of the intangible personal property is therefore made in Ontario and subject to the HST at a rate of 13%.

Section 23

Administrative Policy

GST/HST Memorandum 28.3 Passenger Transportation Services July 2019

Different tax rate on each leg of journey (para. 76)

Example 20

A traveller buys an airline ticket for travel from St. John’s, Newfoundland and Labrador to Winnipeg, Manitoba via Montreal, Quebec. The traveller buys a glass of wine on the first leg of the journey to Montreal. The traveller has to pay the HST at the rate of 15% on the glass of wine because that leg of the journey begins in Newfoundland and Labrador. If the traveller buys another glass of wine on the second leg of the journey, the GST applies at the rate of 5% because that leg of the journey begins in Quebec.

Section 27

Administrative Policy

June 2012 Draft GST/HST Technical Information Bulletin B-103, "Harmonized Sales Tax - place of supply rules for determining whether a supply is made in a province"

'The time when the administrative litigation commences will normally be based on the procedural requirements imposed by the relevant legislation, or the 'rules' of natural justice if no legislation exists, under which the administrative litigaton will be brought." Examples include the receipt of a complaint by the Competition Commissioner; and the receipt of an appeal by the Tax Court registrar. Where there is no specific statutory procedure, the litigation will be considered to have commenced when the board etc. is made aware of the complainant's intentions. "Documentation such as copies of agreements, requests for advisory, professional or consulting services, the supplier's accounting records, demand letters, copies of objections or appeals, etc., would usually indicate the purpose or objective of the service rendered in relation to civil or administrative proceedings."

Section 28

Administrative Policy

CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 35

fee for training session or seminar was for IPP
available with membership password at http://www.cba.org/CBA/sections_NSCTS/main/GST_HST.aspx

Conference example

ABC Co hosts a two day conference on the latest developments within a particular field and engages various experts to present papers and lead workshops at the conference. The conference is open to any individual that would like to attend. The fee is paid by the individual or the individual's employer.

Training session example

ABC Co supplies a two day training session for employees of XYZ Co on the latest developments within a particular field. ABC Co is engaged by and paid by XYZ Co directly to develop and deliver the content for the training session.

How does s. 17 (personal services) and s. 28 (services in relation to a location specific event) apply? CRA responded:

The provision of the right to attend a professional development conference, workshop, seminar, or training session, would…generally be considered to be a supply of intangible personal property… . The place of supply rules in sections 6 and 7…would generally be relevant… .

… Generally, to determine that a particular supply is a service, it would have to be established based on a complete set of facts that the predominant element of the supply is a service… .

…[T]o be considered a service in relation to a location-specific event for purposes of section 28…the event must be the object of the service. Generally, this would include services supplied to an organizer of an event such as event planning or the performance of the event.

June 2012 Draft GST/HST Technical Information Bulletin B-103, "Harmonized Sales Tax - place of supply rules for determining whether a supply is made in a province"

Includes Example 120 (the provision of lighting and other special effects at a gala event event in Quebec is considered to be services performed at the convention centre where the gala takes place).