Public Service Body Rebate (GST/HST) Regulations

Section 2

Government Funding

Cases

High-Crest Enterprises Limited v. The Queen, 2015 TCC 230, nullified on procedural grounds 2017 FCA 88

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Tax Topics - Excise Tax Act - Section 191.1 - Subsection 191.1(1) - Government Funding government funding only of operating costs did not detract from its objective of increasing beds 257
Tax Topics - General Concepts - Purpose/Intention government funding only of operating costs did not detract from its purpose of increasing beds 231
Tax Topics - Statutory Interpretation - Certainty interpretation with reasonably certain application is preferred 176

Cartier House Care Centre Ltd. v. The Queen, 2015 TCC 278

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Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 1 - Home Care Service "personal care" included ADL assistance 409
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 1 - Institutional Health Care Service accommodation an institutional health care service 232
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 13 personal care services provided by independent contractors were exempted 483
Tax Topics - Excise Tax Act - Section 138 s. 138 did not apply where the allocation of consideration among the components was apparent 254
Tax Topics - Statutory Interpretation - Interpretation/Definition Provisions general phases in definition not limited by following specific enumeration 185
Tax Topics - Statutory Interpretation - Noscitur a Sociis noscitur a sociis did not apply to general phases preceding list 206

Administrative Policy

22 December 2020 GST/HST Interpretation 209955 - – Public Service Body Rebate – Whether subsidies under certain programs are considered government funding] […]

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Tax Topics - Excise Tax Act - Section 259 - Subsection 259(2) CEWS and TWS did not count towards 40% government funding 195

Section 3

Subsection 3(1)

Paragraph 3(1)(a)

Administrative Policy

Excise and GST/HST News - No. 109, June 28, 2021

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Tax Topics - Excise Tax Act - Section 211.12 - Subsection 211.12(2) CRA will use “discretion” in its first 12 months of administering the new e-commerce rules 91
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (l) CRA will follow Zomaron on the same facts (re GST/HST exemption for signing up merchants for credit card processing) 338

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

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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

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Tax Topics - Excise Tax Act - Section 259 - Subsection 259(7) hospitals could access the high hospital GST/HST rebate rate under a collective property procurement arrangement 413