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

Although assisted–living facilities (or additions thereto) normally are subject to HST on their fair market value when substantially completed,...

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Locations of other summaries Wordcount
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 244
Tax Topics - General Concepts - Purpose/Intention government funding only of operating costs did not detract from its purpose of increasing beds 365
Tax Topics - Statutory Interpretation - Certainty interpretation with reasonably certain application is preferred 176

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...

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Locations of other summaries Wordcount
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 485
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] […]

Are the Canada emergency wage subsidy (“CEWS”) and the 10% temporary wage subsidy for employers (“TWS”) programs considered government...

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Locations of other summaries Wordcount
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

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...

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Locations of other summaries Wordcount
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

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.,...

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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

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...

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Locations of other summaries Wordcount
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