Section 2
Government Funding
Cases
High-Crest Enterprises Limited v. The Queen, 2015 TCC 230, nullified on procedural grounds 2017 FCA 88
Although assisted–living facilities (or additions thereto) normally are subject to HST on their fair market value when substantially completed,...
Cartier House Care Centre Ltd. v. The Queen, 2015 TCC 278
Paris J found that an independent contractor, who provided personal care services to a B.C. for-profit residential care home, was thereby making...
Administrative Policy
22 December 2020 GST/HST Interpretation 209955 - – Public Service Body Rebate – Whether subsidies under certain programs are considered government funding] […]
Are the Canada emergency wage subsidy (“CEWS”) and the 10% temporary wage subsidy for employers (“TWS”) programs considered government...
Section 3
Subsection 3(1)
Paragraph 3(1)(a)
Administrative Policy
Excise and GST/HST News - No. 109, June 28, 2021
In finding that the CEWS was not government assistance, and also not included in total revenue under B of the formula in s. 3, CRA stated:
The...
Section 5
Administrative Policy
GST/HST Notice 253 Harmonized Sales Tax for Ontario and British Columbia - Questions and Answers for Public Service Bodies September 2010
Allocation of rebate claims between activities
43. What PSB rebate rate does a PSB in Ontario or B.C. that falls into two PSB categories (e.g.,...
Section 5.4
Subsection 5.4(2)
Administrative Policy
25 February 2020 GST/HST Ruling 202245 - Subsection 259(7) - selected public service body recovering costs from other selected public service bodies
An Ontario hospital typically is entitled to a high rebate of GST/HST on its non-creditable costs in the course of its hospital activities, and to...