Schedule V

Table of Contents

Part I

Section 2

Administrative Policy

3 December 2021 GST/HST Ruling 193347r - Assignment of an agreement of purchase and sale of a condominium

A couple entered into an agreement with the builder to purchase a new condo and then, before the condo project had been constructed and closed,...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Builder - Paragraph (f) assignment of condo purchase contract was prompted by unforeseen development and was not an adventure 320

23 March 2017 CBA Commodity Taxes Roundtable, Q.20

Mr. X has agreed to purchase a newly constructed home from its builder and is subsequently paid $100,000 by the builder for the purchase...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Builder individual is a builder on assignment of new house purchase contract if original purpose was to resell house 123
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Real Property purchase contract was real property 106
Tax Topics - Excise Tax Act - Section 221 - Subsection 221(2) s. 221(2) exclusion can apply to an interest in a purchase agreement 186

GI-120 Assignment of a Purchase and Sale Agreement for a New House or Condominium Unit 6 July 2011

Assignment of purchase agreement is assignment of interest in house

This publication addresses the situation where

  • a purchaser (referred to as...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 254 - Subsection 254(4) 481

22 December 2008 Interpretation 78066

Mr. X agreed to purchase a residential condominium unit from a builder who would build the condominium complex (the “Builder”). His intention...

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11 September 2008 Interpretation 99946

The correspondent paid an assignment fee to an individual (the Seller) for the assignment of the Seller’s interest in an agreement for the...

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June 27, 2000 Interpretation 25236

A agreed to purchase a unit in a condo development under the “PA” from the builder (the Vendor). A then assigned his rights under the...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 254 - Subsection 254(2) - Paragraph 254(2)(a) NHS rebate available to assignee of original purchaser 75

Section 3

Cases

Wall v. Canada, 2021 FCA 132

The taxpayer purchased three homes in Vancouver in succession between 2004 and 2009, demolished each one, constructed a new house and sold it less...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Builder - Paragraph (f) 3 successive demolish, build and sell transactions in new homes over 5 years were not excluded under (f) 258
Tax Topics - Excise Tax Act - Section 191 - Subsection 191(5) exception in s. 191(5) not established 250
Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Real Estate three successive sales of newly-constructed homes over a period of under 5 years were made in the course of a business or adventures 223

Section 4

Section 5

Administrative Policy

17 May 2017 Interpretation 174642

CRA went on to note that given that LP#1 was a builder who claimed input tax credits on its purchase of the building from the developer, a...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 191 - Subsection 191(3) headlease structure of a student residence avoided triggering self-supply rule 473
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) ultimate exempt use did not deny ITCs 199
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part I - Section 6.11 headlease of MURC not exempt where used by lessee more than 10% in short-term rentals 124

Section 5.2

Administrative Policy

GST/HST Memorandum 19.5 "Land and Associated Real Property" October 2001

Overview and example

41. Section 5.2 of Part I of Schedule V to the Act exempts the sale of land (as well as an interest in the land) that forms...

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Section 6

Administrative Policy

CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 35. ("Property and Services Offer in a Senior Citizen Residence")

In its 2 May 2012 Tax News Item "Property and Services Offered in a Senior Citizens' Residence," Revenu Quebec indicated that various services...

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31 March 2009 Ruling 103912 [revenues from nursing home and assisted-living facility residents]

OPCO leased nursing assisted-living homes from Lessor.

CRA found that the supplies (including of residential units) made by Opco to the nursing...

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31 March 2009 Ruling RITS 103912

Residents of an assisted living facility paid a single Accommodation Fee for their accommodation and various services. The Accommodation Fee was...

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GST/HST Notice 224 September 2007

Examples of ancillary services assimilated to rental supply (under Issue No. 2)

Examples of ancillary property and services include: meals, a...

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17 February 2005 Interpretation Case No. 47887

The provision by a corporation to its employees of temporary lodging in a condominium leased to it by a subsidiary would be an exempt supply...

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24 October 2003 Ruling RITS 48006

The provision of a care and service package to residents of a retirement residence represented supplies that were separate from the provision to...

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8 August 2002 Ruling Case No. 31015

A registrant upon completion of construction of a nursing home would not be entitled to the new housing rebate under s. 256.2 (and also would not...

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Paragraph 6(a)

Administrative Policy

1 December 2020 GST/HST Interpretation 193361r - Supply of residential lots

A corporation, which has been headleased land, subdivides the land into residential lots that are registered in the land registry, and subleases...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Residential Trailer Park a residential trailer park can contain as few as 2 sites 303

Section 6.1

Administrative Policy

31 March 2009 Ruling 103912 [headleases of nursing homes and assisted-living facilities]

OPCO constructed long-term care facilities comprising nursing homes and assisted-living facilities (collectively, the "Facilities") and sold them...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part I - Section 6.11 headleases of nursing homes and assisted-living facilities 44

20 October 2003 Headquarter Letter RITS 46713

A portion of a retirement home that was used for a higher level of services was characterized as being used for supplies that were exempt under s....

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5 March 1998 Headquarter Letter RITS HQR 0000928

Discussion of the requirements for the lease of units in a hotel, which had been partially converted into a nursing home, to be exempt under s. 6...

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14 February 1997 Interpretation Case No. HQR0000489

A mutual fund trust that acquires existing nursing homes and extended health-care facilities from arm's length vendors and then leases the nurses...

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17 June 1994 940617

A lease of vacant land by O to L will become exempt when L subleases the land to D who acquires possession of the land in order to construct a...

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Section 6.11

Administrative Policy

17 May 2017 Interpretation 174642

Shortly before the occupancy of a newly constructed apartment complex (expected to be predominantly occupied by students), LP#1 purchases the...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 191 - Subsection 191(3) headlease structure of a student residence avoided triggering self-supply rule 473
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) ultimate exempt use did not deny ITCs 199
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part I - Section 5 claiming of ITC generated subsequent taxable sale 148

6 July 2011 Interpretation Case No. 131657

The Municipality, as Landlord, leases real property including a building containing residential units, common areas, administrative office space...

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31 March 2009 Ruling 103912 [headleases of nursing homes and assisted-living facilities]

OPCO constructed long-term care facilities comprising nursing homes and assisted-living facilities (collectively, the "Facilities") and sold them...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part I - Section 6.1 headleases of nursing homes and assisted-living facilities 205

Section 6.2

Administrative Policy

18 January 2013 Interpretation Case No. 140364

In response to a question as to whether "each occupant of a residence must benefit from a supply of at least 10 meals per week in order that the...

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Section 7

Cases

Hidden Valley Golf Resort Assn. v. Canada, [2002] GSTC 42 (FCA)

Before going on to find that the leasing by the Appellant of cottage properties was a single supply of exempt residential accommodation under s....

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply lease was root of transaction 106
Tax Topics - General Concepts - Substance incidence of GST does not turn on nomenclature 84

Administrative Policy

29 August 2011 Ruling Case No. 62030

A trailer situated on a leased site at a trailer park has had its wheels removed, is fully skirted, and a room addition has been constructed,...

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4 April 2011 Headquarters Letter Case No. 92799

a purchaser of a block of shares in a co-operative corporation which is the beneficial owner of a recreational vehicle park thereby becomes...

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4 April 2011 Headquarter Letter Case No. 122697

the lease to the individual of land located at a seasonal waterfront resort site specifies that the site shall be used for recreational use only....

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4 April 2011 Headquarter Letter Case No. 87088

a lease of land located at a lake resort site became exempt under s. 7(a)(i) when the individual's husband retired and began to use a park model...

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Articles

John Tobin, "Infrastructure and P3 Projects", 2017 Conference Report (Canadian Tax Foundation), 10:1-31

Application of s. 7 to a lease-in lease-out structure re student residence (p. 10:11)

[S]ection 7 of schedule V provides an exception for certain...

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Paragraph 7(a)

Subparagraph 7(a)(ii)

Administrative Policy

28 February 2019 CBA Roundtable, Q.22

DeveloperCo which holds land under a 99-year headlease, pays the fees of a third-party contractor (Contractor) to develop the land as housing...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 256.1 - Subsection 256.1(1) a developer was not entitled to a rebate of its HST costs where it subleased its developed housing lots to a home builder for construction and sale 394

4 September 2003 Ruling 46189

Land-owner ground-leased currently vacant land to Developer for construction thereon of residential condo units in the upper part of the building...

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GST/HST Memorandum 19.2.2 “Residential Real Property” February 1998

Exemption only applicable to the land reasonably necessary for residence

15. An exemption also applies to the supply of land, other than a site in...

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Paragraph 7(b)

Administrative Policy

7 August 2019 GST/HST Interpretation 197932 - Municipal designation

Following the refusal of the landowner of a mobile home park (being a “residential trailer park”) to upgrade the system for handling...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 22 administrative guidelines for municipal designation exclude private systems 255
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 21 sewerage provided by private cooperative was not exempted 281
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 23 supply of unbottled water by private cooperative was exempted 156
Tax Topics - Excise Tax Act - Section 259 - Subsection 259(1) - Municipality private cooperative supplying unbottled water could be designated as a municipality 195

Section 9

Administrative Policy

GST/HST Memorandum 19.5 "Land and Associated Real Property" October 2001

Reconfiguration of lots engages the s. 9(2)(c) exclusion because this requires 2 steps (a consolidation and subdivision into 3 lots)

Example...

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Forms

Subsection 9(2)

Cases

International Hi-tech Industries Inc. v. The Queen, 2018 TCC 240

As a sale of lots by a corporate vendor was not exempted under Sched. V, Pt. I, s. 9(2), the vendor was properly assessed for failure to collect GST.

Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 152 - Subsection 152(1) - Paragraph 152(1)(b) departure of supplier from its usual prompt invoicing 274
Tax Topics - Excise Tax Act - Regulations - Input Tax Credit Information (GST/HST) Regulations - Section 3 - Paragraph 3(a) - Subparagraph 3(a)(ii) invoice not issued if not sent 244
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) no contractual nexus between ITC claimant and supplier 265
Tax Topics - Excise Tax Act - Section 168 - Subsection 168(9) possible deposits subsequently may have been applied by agreement as payments on account 233
Tax Topics - Excise Tax Act - Section 221 - Subsection 221(2) unregistered purchaser 35

Paragraph 9(2)(a)

Administrative Policy

15 January 2015 Ruling 151911r

An individual purchased vacant land (the Property) to hold as investment property jointly with an unrelated individual, with each owning a...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Business net rental profit reported for income tax purposes 194

Paragraph 9(2)(c)

Administrative Policy

1 April 1998 GST/HST Interpretation HQR0000904

The interior lot lines between two contiguous parcels of land belonging to the same person are reconfigured to create three parcels therefrom by...

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Section 13

Administrative Policy

8 March 2018 CBA Commodity Tax Roundtable, Q.21

After a fire in a condominium unit, the contractor performing restoration work charges GST/HST to the condo corporation. Do the restoration...

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Part II

Section 1

Health Care Facility

See Also

Vocan Health Assessors Inc. v. The Queen, 2021 TCC 49

Vocan supplied assessment reports to insurance companies or law firms regarding individuals injured in motor vehicle accidents. The reports were...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 2 facility for assessing injured individuals in order to report to insurers was not a health care facility, and the individuals were not “patients” 291
Tax Topics - General Concepts - Agency injury assessors were not agents given lack of control over them 56
Tax Topics - Excise Tax Act - Section 285 gross negligence to stop charging HST on customer complaint, without checking 230

Administrative Policy

13 September 2011 Ruling Case No. 102589 (similar to 13 September 2011 Ruling Case No. 118500)

CRA stated:

Nursing homes, which have registered nurses on staff to provide 24-hour nursing care to the residents, are the type of facilities that...

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31 July 2003 Ruling Case No. 37807

A retirement home other than that portion of it that was devoted to residents suffering from Alzheimer's or other dementia did not qualify as a...

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15 August 2002 Headquarter Letter 35709

"Assessment centres operated for the purpose of supplying medical reports to respond to questions posed by insurance companies, tribunals,...

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Paragraph (a)

Administrative Policy

29 January 2016 Ruling 163020

ACo, which is engaged in the supply of various health care services, provides an “Assessment” service (which is not covered by any provincial...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply single supply of multi-disciplinary health assessment 109

Home Care Service

See Also

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

Each appellant, which was a for-profit operator of a B.C. residential care home (in the case of "CH") or a B.C. assisted living facility (in the...

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Locations of other summaries Wordcount
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
Tax Topics - Excise Tax Act - Regulations - Public Service Body Rebate (GST/HST) Regulations - Section 2 - Government Funding funding for personal care services provided by independent contractors would be included 265

Institutional Health Care Service

See Also

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 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
Tax Topics - Excise Tax Act - Regulations - Public Service Body Rebate (GST/HST) Regulations - Section 2 - Government Funding funding for personal care services provided by independent contractors would be included 265

Administrative Policy

GST/HST Notice 312 Proposed GST/HST Treatment of Supplies of Human Ova and In vitro Embryos May 2019

Where a patient of a fertility clinic or other health care facility undergoes treatment or other service at the clinic which includes the...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part I - Section 6 445
Tax Topics - Excise Tax Act - Schedules - Schedule VII - Section 13 356
Tax Topics - General Concepts - Effective Date CRA allows immediate application of the new non-supply rules for human ova or embryos but won’t process rebate claims until passed 156

Excise and GST/HST News No. 103, December 2017

Palliative care training to PSWs does not qualify

Example 2

A registered social worker who is in good standing with their provincial regulatory...

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28 May 2004 Ruling RITS 47263

The provision of services (other than optional services) by the operator of a nursing home to the residents constituted an integrated...

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15 August 2002 Headquarter Letter 35709

"The definition 'institutional health care service' is a package of services that are conjugated together to describe an institutional health...

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14 April 2000 Headquarter Letter 7741

CCRA rejected the position that the operator of a medical clinic supplied institutional health care services to its patients on the basis the...

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1 May 1995 Headquarter Letter File 11835-2

Managers (who were independent contractors rather than employees) resided at residences for handicapped individuals in order to provide assistance...

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Words and Phrases
remuneration

Paragraph (b)

Cases

Dr. Brian Hurd Dentistry Professional Corporation v. The Queen, 2017 TCC 142 (Informal Procedure)

Campbell J found that an incorporated orthodontic practice was making a single supply of exempt orthodontic health services rather than (as argued...

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Words and Phrases
medical prosthesis
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 5 single supply by incorporated orthodontist of health care services 262
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 1 - Institutional Health Care Service - Paragraph (h) single supply of orthodontic services by incorporated orthodontic practice qua health care facility 165
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply single supply of orthodotic service 87
Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part II - Section 11.1 hypothetical separate supply of an orthodontic appliance by an orthodontist would have been zero-rated 219

Paragraph (h)

See Also

Dr. Brian Hurd Dentistry Professional Corporation v. The Queen, 2017 TCC 142 (Informal Procedure)

Campbell J found that an incorporated orthodontic practice was making a single supply of exempt orthodontic health services rather than (as argued...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 5 single supply by incorporated orthodontist of health care services 262
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply single supply of orthodotic service 87
Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part II - Section 11.1 hypothetical separate supply of an orthodontic appliance by an orthodontist would have been zero-rated 219
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 1 - Institutional Health Care Service - Paragraph (b) orthodontic appliance was not a "medical prosthesis" 164

Practitioner

See Also

Filiatrault c. La Reine, 2017 TCC 232 (Informal Procedure)

The taxpayer, who had previously practised as a career counsellor, began to practise psychotherapy in 1989. When he was accredited by his...

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Words and Phrases
psychotherapy psychologist
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 280 - Subsection 280(1) due diligence defence to the imposition of interest is available 211

Administrative Policy

Excise and GST/HST News - No. 108 September 2020

Services of osteopathic manual practitioner (other than an osteopathic physician) not exempted]

Manual osteopathy is not recognized as a...

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GST/HST Technical Information Bulletin B-110 Application of the GST/HST to the Practice of Acupuncture April 2017

Acupuncturists in unregulated provinces should contact other provinces’ governing bodies

[S]upplies of acupuncture services made by a R.Ac,...

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24 October 2016 Ruling 154036

A self-employed registered Psychological Associate with the College of Psychologists of Ontario is paid a flat per-assessment fee by...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 1 - Qualifying Health Care Supply vocational and pscho-vocational assessments performed by an Ontario psychological associate were exempt 158

Excise and GST/HST News - No. 97 17 November 2015

Acupuncturists as practitioners

A person is considered to be licensed or certified to practise the profession of acupuncture if he or she is...

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Qualifying Health Care Supply

Administrative Policy

24 February 2022 GST/HST Ruling 231316 - The application of the “qualifying health care supply” purpose test and the tax status of occupational health services and travel health consultation services

A corporation employed professionals, such as medical physicians, lab technicians, imaging technicians, nurses and kinesiologists, to assist...

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24 October 2016 Ruling 154036

A self-employed registered Psychological Associate with the College of Psychologists of Ontario is paid a flat per-assessment fee by...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 1 - Practitioner Psychological Associate with Ontario College qualified 157

16 March 2016 Interpretation 170748-- Services rendered by a psychologist

The taxpayer’s daughter receives treatment (counselling services) from a psychologist (is licensed by the provincial regulatory body) to cope...

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16 February 2016 Ruling 165366 Dietetic Services

A dietician who is registered with the provincial College of Dietitians entered into a Service Agreement with a registered charity (the...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Regulations - New Harmonized Value-Added Tax System Regulations - Subsection 13(1) notice clause in a services contract referenced in determining the place-of-supply 190
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

A medical doctor residing in the U.S. who is registered for GST purposes would, at the request of insurance companies, interview and physically...

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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 - 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
Tax Topics - Excise Tax Act - Regulations - New Harmonized Value-Added Tax System Regulations - Subsection 13(1) situs of medical evaluation for insurer based on its address rather than patient's 79

B-109 "Application of the GST/HST to the Practice of Naturopathic Doctors" 31 July 2015

Naturopathy is provincially regulated and therefore the scope of practice, and what constitutes a naturopathic service for GST/HST purposes,...

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Notice 286 Draft GST/HST Policy Statement - "Qualifying Health Care Supplies and the Application of Section 1.2 of Part II of Schedule V to the Excise Tax Act to the Supply of Medical Examinations, Reports and Certificates" October 2014

CRA stated: "It is important to note that a link between a supply and the receipt of health care benefits is not always indicative that the...

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Section 2

Cases

Canada v. Riverfront Medical Evaluations Ltd., 2002 FCA 341

Medical reports prepared by the respondent for supply to legal and insurance company clients qualified as an exempt supply.

See Also

Vocan Health Assessors Inc. v. The Queen, 2021 TCC 49

The appellant (“Vocan”) provided treatment and supplied assessment reports to insurance companies or legal representatives in respect of...

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Words and Phrases
medical care patient
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 1 - Health Care Facility assessment facility for supplies to insurers of injury assessment reports was not a health care facility 172
Tax Topics - General Concepts - Agency injury assessors were not agents given lack of control over them 56
Tax Topics - Excise Tax Act - Section 285 gross negligence to stop charging HST on customer complaint, without checking 230

Administrative Policy

26 April 2001 Ruling 35383

Company A (a registered charity) and Company B form a joint venture to establish and operate an interim-care nursing home, with each supplying...

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3 November 2000 Ruling 32023

The manager and a registered charity form a joint venture with respect to an interim care nursing home (fully funded by the province) of the...

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13 June 1996 Headquarter Letter File 11865-4

A for-profit entity contracts with a hospital to supply various nursing and personal care services. The nursing services, which are rendered to...

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23 January 1996 Headquarter Letter File 11865-17

After December 31, 1995 a clinic is considered to make a single supply of an institutional health care service, whereas prior to that it was...

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Section 4

Administrative Policy

CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 36

CRA abides by the court's determination [in Angels Of Flight Canada Inc. v. The Queen, 2009 TCC 279], that an ambulance service is not required to...

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Section 5

See Also

Dr. Brian Hurd Dentistry Professional Corporation v. The Queen, 2017 TCC 142 (Informal Procedure)

The appellant was a professional health corporation that provided the services of an orthodontic specialist. In finding that the appellant made...

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Words and Phrases
treatment
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 1 - Institutional Health Care Service - Paragraph (h) single supply of orthodontic services by incorporated orthodontic practice qua health care facility 165
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply single supply of orthodotic service 87
Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part II - Section 11.1 hypothetical separate supply of an orthodontic appliance by an orthodontist would have been zero-rated 219
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 1 - Institutional Health Care Service - Paragraph (b) orthodontic appliance was not a "medical prosthesis" 164

Administrative Policy

4 November 2021 GST/HST Ruling 196473a - Supply of dental care services

ETA Sched. V, Pt. II, s. 5 exempts health care services “rendered” by a medical practitioner such as a licensed dentist to an individual. CRA...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (f) dividends received by a dentist as the only return for his services were exempted 152

20 February 2019 Interpretation 175346 F

A professional dentistry corporation (“PC”) agrees with a dentist acting as independent contractor (Mr. D) that all patients treated at PC’s...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply fee-sharing arrangement that gave a small share of revenues generated by him to a contract dentist was GST/HST exempt 302

27 April 2018 Ruling 185888

The Corporation provides medical repatriation services which involve arranging to transport an individual (the patient) from a foreign hospital to...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part VII - Section 15 medical repatriation services not international air ambulance services 191
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply medical escort services were single supply 215
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 6 medical escort services could be single supply of nursing services where nurse etc. involved 200

8 March 2018 CBA Commodity Tax Roundtable, Q.5

Will CRA follow Brian Hurd and deny all ITCs to orthodontists instead of allowing them to calim ITCs on 35% of their inputs, and will it permit...

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Excise and GST/HST News - No. 101 March 2017

On-call agreement of doctor with facility represents a distinct supply of a right

To meet the requirement to have a medical practitioner on call,...

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8 January 2016 Interpretation 150125

A hospital wants to retain the services of a medical specialist to treat patients by paying the medical specialist a stipend to keep the medial...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Property agreement to be available to supply services was a supply of property 107

5 February 2016 Interpretation 153241

A medical doctor residing in the U.S. who is registered for GST purposes would, at the request of insurance companies, interview and physically...

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Locations of other summaries Wordcount
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
Tax Topics - Excise Tax Act - Regulations - New Harmonized Value-Added Tax System Regulations - Subsection 13(1) situs of medical evaluation for insurer based on its address rather than patient's 79

May 2013 ICAA Roundtable, GST Q. 9 (reported in April 2014 Member Advisory)

What is cosmetic dentistry? CRA responded:

A dental procedure that is performed solely to improve the appearance of a person's teeth, gums or bite...

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CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 32.

Individuals with a potential insurance claim for an injury or illness are sent to a clinic for diagnosis. A medical practitioner diagnoses the...

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Section 6

Cases

Hôpital Santa Cabrini v. Canada, 2016 CAF 207

The appellant (the “Hospital”), which had a shortage of nurses on staff and contracted with three independent personnel-services agencies (the...

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Illegality arrangement alleged by hospital would have implicitly contravened provincial health legislation 109
Tax Topics - Income Tax Act - Section 180 - Subsection 180(3) contractual interpretation question subject to Housen standard 60

See Also

Hôpital Santa-Cabrini v.. The Queen, 2015 TCC 264, aff'd 2016 CAF 207

The appellant (the “Hospital”), which had a shortage of nurses on staff and contracted with three independent personnel-services agencies (the...

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Administrative Policy

27 April 2018 Ruling 185888

The Corporation provides medical repatriation services which involve arranging to transport an individual (the patient) from a foreign hospital to...

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Words and Phrases
nursing
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part VII - Section 15 medical repatriation services not international air ambulance services 191
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply medical escort services were single supply 215
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 5 medical escort services could be single supply of physician’s services where physician involved, but not including delegated paramedic services 199

Excise and GST/HST News - No. 89 (Summer 2013)

Where a company supplies nurses to a facility such as a hospital or a long-term care facility, the company's supply must be analyzed separately...

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8 August 2012 Ruling Case No. 128607

The provision by a registered nurse, who had received specialized foot care training, of providing foot care services to clients in their homes,...

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8 August 2012 Interpretation Case No. 124636

A registered nurse who carries on business as a health promotion consultant, including health teaching or health promotion, communicating with...

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Section 7

Administrative Policy

GST/HST Technical Information Bulletin B-110 Application of the GST/HST to the Practice of Acupuncture April 2017

Meaning of “acupuncturist”

"Acupuncturist" refers to an individual who is a registered member of a provincial regulatory body for the...

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Excise and GST/HST News - No. 97 17 November 2015

Acupuncture services – need for patient relationship

Only services rendered by a practitioner of acupuncture to an individual within a...

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Section 7.1

Administrative Policy

16 February 2016 Ruling 165366 Dietetic Services

CRA ruled that the provision by a licensed dietician of “consultant nutrition services” to a registered charity (presumably in connection...

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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 - Regulations - New Harmonized Value-Added Tax System Regulations - Subsection 13(1) notice clause in a services contract referenced in determining the place-of-supply 190

Section 7.2

Administrative Policy

5 July 2011 Headquarters Letter Case No. 125648

After noting that the exemption in s. 14 was applicable to training and support services provided by a for-profit corporation to children with...

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Section 7.4

Administrative Policy

GST/HST Notices - Notice 311, Proposed Exemption of Multidisciplinary Health Care Services, May 2019

Example 2

A corporation operating a rehabilitation clinic for individuals with minor injuries receives a fixed price from the insurer regardless...

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Section 9

Administrative Policy

10 January 2017 Ruling 165757

The registered Corporation, which operates a medical clinic (the “Clinic”) at which it is authorized by the relevant provincial regulatory...

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14 April 2000 Headquarter Letter 7741

With respect to a medical clinic that retained physicians to provide services to patients, CCRA indicated that notwithstanding that the billings...

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Section 10

Administrative Policy

25 June 2018 Ruling 143194

After noting that the practice of kinesiology is not a regulated health care profession in B.C. and kinesiology services were not covered under...

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Section 13

See Also

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

Each appellant, which was a for-profit operator of a B.C. residential care home (in the case of "CH") or a B.C. assisted living facility (in the...

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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 - 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
Tax Topics - Excise Tax Act - Regulations - Public Service Body Rebate (GST/HST) Regulations - Section 2 - Government Funding funding for personal care services provided by independent contractors would be included 265

Section 14

Administrative Policy

5 July 2011 Headquarters Letter Case No. 125648

The exemption in s. 14 was applicable to training and support services provided by a for-profit corporation to children with neurological or...

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Part III

Section 1

Elementary or Secondary School Student

Regulatory Body

Administrative Policy

7 April 2016 Interpretation 167824 Certifications and Examinations

A non-profit professional association developed (and authorized the instructors for) continuing education for-credit courses that are offered at...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part III - Section 6 certification not recognized by a regulatory body 365

Vocational School

Administrative Policy

GST/HST Memorandum 20-4 “Vocational Schools and Courses” December 2019

Typical attributes of vocational school

4. An organization that qualifies as a vocational school generally exhibits a number of the following...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part III - Section 6 94
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part III - Section 8 450
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply bifurcation what otherwise might be a single supply of flight training time into a taxable and exempt component 65

Section 2

See Also

Victus Academy LP v. The Queen, 2020 TCC 134 (Informal Procedure)

The appellant (“Victus Academy”) operated a for-profit private school in Kitchener, Ontario that provided students in grades 7 through 12 with...

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Words and Phrases
course
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part III - Section 3 hockey program at hockey school qualified as extra-curricular activities 459

Administrative Policy

Section 3

See Also

Victus Academy LP v. The Queen, 2020 TCC 134 (Informal Procedure)

The appellant (“Victus Academy”) operated a for-profit private school in Kitchener, Ontario that provided students in grades 7 through 12 with...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part III - Section 2 hockey program qualified as an exempt "course" 300

Administrative Policy

Section 4

Section 5

Section 6

Administrative Policy

GST/HST Memorandum 20-2 “Public Colleges” December 2019

Example of regulatory body requirement not satisfied

Example 5

Corporation A charges a fee for administering an exam and issuing a certificate in...

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GST/HST Memorandum 20-4 “Vocational Schools and Courses” December 2019

Example of non-qualifying body

Example 2

An organization was established to develop and administer a national examination for emergency...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part III - Section 1 - Vocational School 684
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part III - Section 8 450
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply bifurcation what otherwise might be a single supply of flight training time into a taxable and exempt component 65

GST/HST Memorandum 20-9 “Election to Make Exempt Supplies of Educational Services Taxable” December 2019

Engaging ITC or change-of use rules

11. Where an election has been made under section 6 and/or section 8 of Part III of Schedule V, a GST/HST...

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GST/HST Memorandum 20-3 “Universities” December 2019

Accreditation requirement/exemption application to all students

18. An accreditation or designation is an official authorization that attests to...

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23 April 2019 GST/HST Ruling 186334 - S AND INTERPRETATIONS - Annual licensing fees and public service bodies’ rebate eligibility

A non-profit organization that was incorporated by special provincial Act to regulate a profession in a particular province and to grant licences...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 20 law society was an “other body established by a government” 63
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 20 - Paragraph 20(c) consideration for licensing included expired licence fees 51
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 20 - Paragraph 20(b) - Subparagraph 20(b)(i) exempt processing and registration fees of professional society 74
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Debt Security NSF cheque charge exempt as for debt security 88

7 April 2016 Interpretation 167824 Certifications and Examinations

A non-profit professional association developed (and authorized the instructors for) continuing education for-credit courses that are offered at...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part III - Section 1 - Regulatory Body NPO formed by professional volunteer members was not a regulatory body 234

Forms

GST29 Educational Services - Election and Revocation of the Election to Make Certain Supplies Taxable

Description of election under s. 6 (Type 1)

Type 1 Election (section 6 of Part III of Schedule V to the Excise Tax Act) – Fill out Part 2 to...

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Section 7

Cases

Alexander College Corp. v. Canada, 2016 FCA 269

A private for-profit B.C. college with a two-year arts program provided "associate degrees," which were recognized as degrees under the Degree...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - University private college providing "associate degrees" qualified as a “university” for GST purposes 192
Tax Topics - Statutory Interpretation - Interpretation/Definition Provisions "means" definition can depart from ordinary meaning 132

See Also

Alexander College Corp. v. The Queen, 2015 TCC 238, rev'd 2016 FCA 269

A private for-profit B.C. college with a two-year arts program provided "associate degrees," which were recognized as degrees under the Degree...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - University private college was not a recognized institution, and its "associate" (non-baccalaureate) degrees were not degrees 266

Administrative Policy

Excise and GST/HST News - No. 107 February 2020

Old policy on “university”

Under the CRA’s previous policy, educational institutions were required to grant degrees at the bachelor’s...

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GST/HST Memorandum 20-2 “Public Colleges” December 2019

Example of exempted course taken by non-diploma student

Example 5

Public College P offers a variety of courses to the general public through its...

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GST/HST Memorandum 20-3 “Universities” December 2019

Example of enrolment for personal reasons not tainting exemption

Example 5

University F allows members of the public who meet certain minimum...

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Section 7.1

Administrative Policy

GST/HST Memorandum 20-3 “Universities” December 2019

Examples: student union counselling services fees

25. Examples of the supplies referred to in section 7.1 of Part III of Schedule V include...

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Section 8

Administrative Policy

GST/HST Memorandum 20-4 “Vocational Schools and Courses” December 2019

Example of requirement for testing and attestation

Example 6

A vocational school offers a diploma program in computer programming, which is...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part III - Section 1 - Vocational School 684
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part III - Section 6 94
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply bifurcation what otherwise might be a single supply of flight training time into a taxable and exempt component 65

GST/HST Memorandum 20-9 “Election to Make Exempt Supplies of Educational Services Taxable” December 2019

Points made include:

  • Making the election results in the body having a commercial activity and may generate input tax credits, and may also cause...

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11 March 2016 Excise and GST/HST News - No. 98

As discussed more generally in TIB B-090, CRA has developed an informal list of factors that are generally present when an on-line supply is of a...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Service online provision of instruction v. IPP 168
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Place of Amusement status of a location as a “place of amusement” for purposes of the public sector body exemption may be determined on an event by event basis 341
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part V.1 - Section 1 - Paragraph 1(e) “place of amusement” may be determined on an event by event basis 154

24 July 2013 Ruling Case No. 109069 [contract ballet instructor]

In ruling that a self-employed ballet instructor who contracts out her services to local dance schools is making taxable supplies, CRA...

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3 July 2013 Interpretation Case No. 146888

An internationally-recognized language test provided to the students of a program training them to teach English as a second language would not...

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23 January 2013 Interpretation Case No. 132321

In the course of a general discussion of the tax status of dance lessons, CRA stated:

For the purposes of this income test, income from...

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Articles

Jamie M. Wilks, "Educating and Training Vocational Schools and Other Educational Institutions How to Comply With Complex GST/HST Rules", Sales and Use Tax, Volume XII, No. 3, 2013, p. 638.

Single v. multiple supply (p. 638)

In Sterling Business Academy Inc. v. Canada, [fn 2: Sterling Business Academy Inc. v. Canada, [1998] G.S.T.C....

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Section 9

Administrative Policy

22 September 2011 Ruling Case No. 129475

A for-profit corporation (the "Corporation") provides a service for fees to the families of non-resident minor children in consideration for...

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Section 10

Administrative Policy

GST/HST Memorandum 18-2 “Provincial Governments” February 2020

Examples of exempt provincial government supplies

16. … [A] number of provisions listed in Part VI of Schedule V to the Act that exempt certain...

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Section 11

Administrative Policy

GST/HST Memorandum 20-6 “Tutoring and Equivalent Services” December 2019

Post-secondary excluded

6. … The exemption under section 9 of Part III of Schedule V does not apply to services of tutoring or instructing...

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GST/HST Memorandum 20-7 “Second-language Instruction” December 2019

Limited to English/French as 2nd languages

3. … The exemption does not apply to other courses relating to English or French, such as courses...

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Words and Phrases
program

27 September 2018 Ruling 187397

The Corporation (which is not a school authority) supplies services of instruction in a preparation course to prepare individuals to write the...

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Section 12

Administrative Policy

GST/HST Memorandum 20-5 “School Cafeterias, University and Public College Meal Plans, and Food Service Providers” December 2019

“Primarily to students”

3. The phrase “primarily to students” means that where a school cafeteria supplies food and beverages (other than...

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Words and Phrases
cafeteria

Section 14

Administrative Policy

GST/HST Memorandum 20-5 “School Cafeterias, University and Public College Meal Plans, and Food Service Providers” December 2019

Example of exempt supply to university

Example 4

University ABC offers a qualifying meal plan that provides students with lunch and dinner every...

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Section 13

Administrative Policy

GST/HST Memorandum 20-5 “School Cafeterias, University and Public College Meal Plans, and Food Service Providers” December 2019

Determination of 10-meals weekly test using average retail meal price

19. The calculation of whether the amount payable for a meal plan is enough...

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Excise and GST/HST News – No. 96 under "University and public college meal plans" June 2015

Single consideration

Where a student enters into an agreement for meals to be provided under a meal plan and the agreement specifies that there...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 133 assimilation of supply to agreement 123

Section 16

Administrative Policy

GST/HST Memorandum 20-2 “Public Colleges” December 2019

Example of recreational course exclusion

Example 7

Public College A offers a program consisting of 3 courses in model train building. These...

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GST/HST Memorandum 20-3 “Universities” December 2019

Meaning of program

46. For the purposes of the exemption under section 16 of Part III of Schedule V, a program is understood to be a particular...

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Part IV

Section 1

Administrative Policy

GST/HST Memorandum 21-1 “Child Care Services“ December 2019

Examples of scope of child care

3. Child care services could include services provided by:

  • a babysitter
  • a day care centre
  • a pre-school or nursery...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply double supply of child care service 111

16 November 2017 Ruling 183644

The Corporation, a GST/HST registrant, provides summer day camps and after-school programs (the “children’s programs”) at the...

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Section 2

See Also

Caithkin Inc. v. The Queen, 2014 TCC 80, aff'd 2015 FCA 118

The appellant ("Caithkin") worked as an intermediary in the foster-care system, by finding suitable foster homes for various Children's Aid...

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Words and Phrases
establishment
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply resupply of foster-care services 69
Tax Topics - Excise Tax Act - Section 280 - Subsection 280(1) claiming ITCs and exempt supplies at same time 78

Administrative Policy

GST/HST Memorandum 21-2 “Residential Care Services” January 2019

  • “Underprivileged” generally “refers to an individual who, being unable to provide for their own or their dependants’ basic requirements...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply single supply of residential care 55
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Commercial Activity foster care not a business 21

21 November 2014 Ruling 150099a [residents of Saskatchewan care home requiring assistance with ADL qualify]

underline;">: Facts. All of the residents of a Saskatchewan personal care home require assistance with their activities of daily living. The...

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31 July 2003 Ruling Case No. 37807

Supplies to the residents of a retirement home did not qualify under s. 2 of Part IV of Schedule V. "It is our view that needs and other...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 1 - Health Care Facility high care portion only of retirement home qualified 51

Section 3

Administrative Policy

GST/HST Memorandum 21-3 Respite Care Services January 2019

Lodging can be provided

2. An exempt supply of a service of providing care and supervision to an individual with limited physical or mental...

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Words and Phrases
disability infirmity

Part V

Section 2

Administrative Policy

P-064, 25 May 1993, "Treatment of Timeshares"

Section 10

See Also

Canadian Legal Information Institute v. The Queen, 2020 TCC 56

The appellant (CanLII) was a not-for-profit corporation that operated an open-access virtual law library. Its sole member was the Federation of...

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Words and Phrases
operation of law
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Consideration determination by NPO's member to pay NPO's budget gave rise to consideration by operation of law 321

Part V.1

Section 1

Administrative Policy

7 December 2016 Ruling 158637

Training services provided by a registered charity to apprentices and supplied to employers or sponsors were exempted under Sched. V, Pt, V.1, s. 1.

Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 182 - Subsection 182(1) no GST/HST on a fee charged for the cancellation of an exempt supply agreement 156
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply contract cancellation fee not consideration for a supply 113
Tax Topics - Excise Tax Act - Section 232 - Subsection 232(1) choice between supplier refund or recipient rebate 100

Paragraph 1(c)

Administrative Policy

RC4082 "GST/HST Information for Charities," p. 14

Exemption for TPP leased together with real estate

If a charity makes an exempt supply by way of lease of real property to a person together with...

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Paragraph 1(d)

Administrative Policy

15 August 2006 Ruling Case No. 56497

A charity which also sold goods thoroughout the year in a gift shop also engaged in a special fund-raising campaign in which those who made...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part V.1 - 3 282

Paragraph 1(e)

Administrative Policy

11 March 2016 Excise and GST/HST News - No. 98

After noting that the definition of “place of amusement” includes premises at which various listed types of entertaining events are staged or...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part III - Section 8 distinction between on-line supply of “service of instructing” v. supply of “intangible personal property.” 261
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Service online provision of instruction v. IPP 168
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Place of Amusement status of a location as a “place of amusement” for purposes of the public sector body exemption may be determined on an event by event basis 341

7 September 2000 Ruling 11830-1B (Case 26962)

The provision of optional "working breakfasts" for a separate charge by a registered charity hosting a conference relating to its objects was...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 138 107

Paragraph 1(f)

Cases

Camp Mini-Yo-We Inc. v. Canada, 2006 FCA 413

The appellant, a charity, operated camps at four locations in Ontario which were aimed at children of various age groups. Most of the paid staff...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 138 no application where already a single supply 40

See Also

Cosmopolitan Music Society of Canada v. The Queen, [1995] GSTC 19 (TCC)

The Society, which was a registered charity, had collected and remitted GST on its membership fees and the Minister argued that the GST was not...

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Paragraph 1(g)

Administrative Policy

RC4082 "GST/HST Information for Charities," p. 14

the value of the listed admissions or rights generally are not considered to be significant if they are less than 30% of the cost of the membership.

Paragraph 1(m)

Administrative Policy

RC4082 "GST/HST Information for Charities," p. 14

Effect of s. 211 election

Generally, when you make this election for real property, a supply of the property that would normally be exempt when...

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Paragraph 1(p)

Administrative Policy

3 March 2017 Ruling 176139r

The supply by a charity of pedicures, manicures and facial waxing through a professional esthetician was excluded, whereas the supply of spa...

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3

Administrative Policy

15 August 2006 Ruling Case No. 56497

A charity which sold goods throughout the year in a gift shop also engaged in a special fund-raising campaign in which those who made donations...

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22 March 1999 Headquarters Letter HQR0001233

In order for seminars and workshops to qualify as being for "fund raising" it is not sufficient that one of their purposes be to raise money....

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10 May 1999 Interpretation HQR0001756

Where a charity sells admission tickets to professional performances that take place over a four day period, with the tickets being sold on a...

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9 November 1998 Ruling Case No. HQR0001247

A charity which runs a childen's summer camp sells T-shirts at a price above their direct cost to campers during the six- to seven-week period...

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22 February 2000 External T.I. 1999-0010255 - Saudi Arabian LLC

A charity which was sponsoring a tournament sold tickets on a sporadic basis for a period and sold the majority of the tickets once it started...

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Finance

10 July 1997

Section 3 Fund-Raising Activities Given that the small supplier thresholds for charities are increased significantly under the...

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Part VI

Section 1

Municipal Transit Service

Administrative Policy

11 July 2018 Ruling 187784

The Cooperative, which is a non-profit organization, was established are to carry on, on a co-operative basis, pre-booked rural public...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 24 pre-ordered daily door-to-door service of government-assisted NPO was exempted 107

Para-municipal Organization

Administrative Policy

17 January 2012 Ruling Case No. 131923

A wholly-owned subsidiary (CCo) of a municipality in turn owns all the shares of ACo and BCo. CRA finds that ACo and BCo are not para-municipal...

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Transit Authority

Section 2

See Also

Université Laval v. The Queen, 2016 TCC 17

Tardif J found that two agreements under which Quebec City agreed to pay a $10M grant to Laval University for the expansion of its sports complex...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Consideration subsidy paid in consideration for future access rights 137
Tax Topics - Excise Tax Act - Section 136 - Subsection 136(1) s. 136 applied to agreement to offer, at a distant date, to license sports complex to unidentified individuals 179
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 25 agreement to licence complex in future was not exempted becasue complex primarily used in commercial activity 140

Paragraph 2(e)

Section 4

Administrative Policy

3 January 2020 GST/HST Ruling 192645a - Supplies of donated clothing by a public service body

A branch of the Corporation, a public service body but not a registered charity, operates a second-hand clothing store operated by part-time paid...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 129.1 - Subsection 129.1(1) NPO became registrant when small supplier division 201

Section 6

Administrative Policy

6 December 2002 Memorandum RITS 35845

The provision of temporary accommodation at a boarding home for individuals requiring medical treatment off-site represented the single supply of...

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Section 10

See Also

City of Regina v. The Queen, docket 1991-4570 (TCC)

Grants received by the City of Regina were unconditional rather than being linked to work performed by the City in improving highway connector...

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Section 12

Paragraph 12(a)

Administrative Policy

3 February 2016 Interpretation 159181 Supplies made by […][a Municipality] to the […] First Nation

After noting that band management activities (“BEE”) are those activities conducted by bands and band-empowered entities (as defined in B-039)...

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Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Federal - Indian Act - Section 87 exemption re band management activities 153

GI-037 "Children's Camps Operated by Public Sector Bodies" December 2014

Overnight recreational, athletic or religious camps

Many PSBs operate camps that involve supervision or instruction in recreational or athletic...

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19 July 2013 Ruling Case No. 147778 [definition of "program;" some children over 14]

Ruling that the provision of sports programs by a private membership-based sports club (the Corporation) would be exempt under Sched. V, Part VI,...

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Section 13

Administrative Policy

GI-037 "Children's Camps Operated by Public Sector Bodies" December 2014

Camps for underprivileged

Supplies by PSBs of camps involving supervision in recreational or athletic activities that are intended to be provided...

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Section 17

Administrative Policy

21 August 2019 GST/HST Interpretation 195314 - Member-funded societies

The Societies Act enacted in B.C. in 2015 contemplated a “member-funded society” that is funded primarily by its members to carry on...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Non-Profit Organization NPO cannot subsidize fees to it members with facility-use fees charged to non-members – but isn’t tainted by potential liquidating distribution to members until used 415

28 February 2019 CBA Roundtable, Q.2

All the conditions for exemption of an organization’s memberships under both ss. 17 and 18 of Sched. V, Pt. VI of Schedule VI are met.

  1. If both...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 18 election has global effect until revoked 100

26 April 2013 Ruling 34568 [memberships taxable as members could receive funding]

On heavily redacted facts, CRA ruled that supplies of membership in an unregistered federal non-profit organization (a non-share corporation) for...

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15 June 2011 Headquarters Letter Case No. 126726

Before finding that supplies of memberships in a non-share not-for -profit corporation did not qualify for exemption in light of the benefits...

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Paragraph 17(e)

Administrative Policy

2 June 2015 Ruling 169081

The “Organization,” which is a "municipality" under para. (b) of “municipality” in s. 123(1) and, therefore, a "public sector body,"...

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Words and Phrases
significant

Section 18

Administrative Policy

8 August 2019 GST/HST Ruling 188320 - Tax status of memberships

The Organization, which is a non-profit organization for ETA purposes, makes supplies of one-year memberships (“Type A Memberships”) to...

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8 August 2019 Internal T.I. 2019-0804641I7 - Professional Dues 8(1)(i)(i)

Sched V, Pt. VI, s. 18 has similar wording to ITA s. 8(1)(i)(i), which provides for the deductibility of “annual professional membership dues...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(i) - Subparagraph 8(1)(i)(i) “recognized by statute” can include recognition in a statute’s supporting regulations (but not in by-laws) 290

28 February 2019 CBA Roundtable, Q.2

Regarding the elections under Sched. V, Pt. VI, ss. 18 and 17 for those exemptions not to apply, CRA stated:

In general, the CRA would accept that...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 17 election to render memberships taxable is inferred if GST/HST is charged 397

18 October 2017 Ruling 173963r

The Association is a non-profit organization that was founded to advance and promote Profession A. Members pay dues and have voting and other...

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Agency a provincial professional association did not collect fees from members as agent for the national professional association 239

Forms

GST24 Election and Revocation of the Election to Tax Professional Memberships

Use of form

Use this form if you want to elect to have the GST/HST apply to certain otherwise exempt professional memberships. You may also use it...

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Section 20

See Also

Ontario College of Teachers v. The Queen, 2014 TCC 130

The appellant ("the College") was the statutorily designated professional governing body of teachers in Ontario. The Minister denied input tax...

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Administrative Policy

GST/HST Policy Statement P-247 What constitutes an "other body established by a government" for purposes of the Excise Tax Act (the Act)? 4 November 2005

Legislative framework

An “other body established by a government” may make certain supplies of a regulatory or administrative nature on an...

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GST/HST Memorandum 18-2 “Provincial Governments” February 2020

Examples of exempt provincial government supplies

17. …[S] ection 20 of Part VI of Schedule V lists a number of supplies of an administrative or...

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23 April 2019 GST/HST Ruling 186334 - S AND INTERPRETATIONS - Annual licensing fees and public service bodies’ rebate eligibility

An incorporated non-profit organization (the “Organization”) which regulated a profession in a province constituted an “other body...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 20 - Paragraph 20(c) consideration for licensing included expired licence fees 51
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 20 - Paragraph 20(b) - Subparagraph 20(b)(i) exempt processing and registration fees of professional society 74
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Debt Security NSF cheque charge exempt as for debt security 88
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part III - Section 6 jurisprudence exam fee exempt, but not charge for processing exam administered by another body 229

20 October 2014 Interpretation 155555

The issuance by a municipality of overweight load permits respecting vehicles that exceeded a prescribed weight (whose movement on roadways...

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31 July 2012 Interpretation Case No. 103548

A developer who applies for a development permit or subdivision approval may be required by the municipality to pay a levy, or construct or pay...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 153 - Subsection 153(1) development levy 161

Paragraph 20(b)

Subparagraph 20(b)(i)

Administrative Policy

23 April 2019 GST/HST Ruling 186334 - S AND INTERPRETATIONS - Annual licensing fees and public service bodies’ rebate eligibility

An incorporated non-profit organization (the “Organization”), perhaps a provincial law society, which regulated a profession in a province,...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 20 law society was an “other body established by a government” 63
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 20 - Paragraph 20(c) consideration for licensing included expired licence fees 51
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Debt Security NSF cheque charge exempt as for debt security 88
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part III - Section 6 jurisprudence exam fee exempt, but not charge for processing exam administered by another body 229

Paragraph 20(c)

Administrative Policy

23 April 2019 GST/HST Ruling 186334 - S AND INTERPRETATIONS - Annual licensing fees and public service bodies’ rebate eligibility

An incorporated non-profit organization (the “Organization”), perhaps a provincial law society, which regulated a profession in a province,...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 20 law society was an “other body established by a government” 63
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 20 - Paragraph 20(b) - Subparagraph 20(b)(i) exempt processing and registration fees of professional society 74
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Debt Security NSF cheque charge exempt as for debt security 88
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part III - Section 6 jurisprudence exam fee exempt, but not charge for processing exam administered by another body 229

27 May 2016 Interpretation 130865—Permit Fees and Municipal Development Charges

The final building or service permit to a land developer is issued by the local municipality, but in many situations the permit cannot be issued...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 21 regional municipality land-development approvals not exempted 166
Tax Topics - Excise Tax Act - Section 189.1 regional municipal land development approvals not exempted 123

Subparagraph 20(c)(i)

Administrative Policy

29 September 2020 GST/HST Ruling 175147 - Application of the GST/HST to supplies of services made by a determined municipality to a regional municipality

A registered charity (the “Authority”) which was a conservation authority established under the Ontario Conservation Authorities Act and that...

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Paragraph 20(l)

Administrative Policy

25 May 2021 GST/HST Ruling 204710 - Amounts paid to a municipality pursuant to a licence agreement

A registrant (Aco) provides various municipalities with a program of installing something (“X”), whose description is redacted, in their...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 146 - Paragraph 146(e) grant of right to use municipal lands was a taxable supply 233

Section 21

Cases

Canada v. 407 ETR Concession Company Limited, 2017 FCA 220

The appellant, which was a private company operating an Ontario toll highway (the “407 ETR”), paid fees to the Ontario government for the...

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Words and Phrases
municipal service

Brandon (City) v. Canada, 2010 FCA 244

The City of Brandon (the City), the Province of Manitoba and Maple Leaf Meats Inc. (Maple Leaf) agreed that the latter would establish a hog...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 22 s. 22 extended to operation of a wastewater facility by City for private company 263
Tax Topics - Statutory Interpretation - French and English Version French version brought out the secondary meaning of “maintain” in ungrammatical English version 240

See Also

407 ETR Concession Company Limited v. The Queen, 2016 TCC 213, aff'd 2017 FCA 220

The appellant, which was a private company operating an Ontario toll highway (the “407 ETR”), paid fees to the Ontario government for the...

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Words and Phrases
municipal service

Administrative Policy

7 August 2019 GST/HST Interpretation 197932 - Municipal designation

Following the refusal of the landowner of a mobile home park (being a “residential trailer park”) to upgrade the system for handling...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part I - Section 7 - Paragraph 7(b) reasonable to consider that supply of trailer park sites together with sewerage and water services was a single supply of rented land 103
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 22 administrative guidelines for municipal designation exclude private systems 255
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 23 supply of unbottled water by private cooperative was exempted 156
Tax Topics - Excise Tax Act - Section 259 - Subsection 259(1) - Municipality private cooperative supplying unbottled water could be designated as a municipality 195

27 May 2016 Interpretation 130865—Permit Fees and Municipal Development Charges

The final building or service permit to a land developer is issued by the local municipality, but in many situations the permit cannot be issued...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 20 - Paragraph 20(c) fees of land developer to a regional municipality to obtain preliminary permit-related approvals, not exempt 209
Tax Topics - Excise Tax Act - Section 189.1 regional municipal land development approvals not exempted 123

Section 21.1

Administrative Policy

6 October 2011 Ruling Case No. 122497

In order to ensure fire safety service to municipal residents, a municipality pays a contractor to repair a privately owned bridge. The...

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Section 22

Cases

Brandon (City) v. Canada, 2010 FCA 244

The City of Brandon (the City), the Province of Manitoba and Maple Leaf Meats Inc. (Maple Leaf) agreed that the latter would establish a hog...

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Words and Phrases
maintain
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 21 s. 21 inapplicable because private company was not contractually obligated to provide its wastewater to the City plant 304
Tax Topics - Statutory Interpretation - French and English Version French version brought out the secondary meaning of “maintain” in ungrammatical English version 240

Administrative Policy

27 July 2021 GST/HST Ruling 175140 - Application of the GST/HST to supplies of services made by a determined municipality

A registered charity (the “Authority”) which was a conservation authority established under the Ontario Conservation Authorities Act and that...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 223 - Subsection 223(1) amended invoices can be issued to evidence the HST payable 89

7 August 2019 GST/HST Interpretation 197932 - Municipal designation

Following the refusal of the landowner of a mobile home park (being a “residential trailer park”) to upgrade the system for handling...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part I - Section 7 - Paragraph 7(b) reasonable to consider that supply of trailer park sites together with sewerage and water services was a single supply of rented land 103
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 21 sewerage provided by private cooperative was not exempted 281
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 23 supply of unbottled water by private cooperative was exempted 156
Tax Topics - Excise Tax Act - Section 259 - Subsection 259(1) - Municipality private cooperative supplying unbottled water could be designated as a municipality 195

29 June 2018 Ruling 125593r

Two registered municipalities (the City and XYZ) agreed that each will charge the other for the receipt and treatment of the other...

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Section 23

Administrative Policy

7 August 2019 GST/HST Interpretation 197932 - Municipal designation

Following the refusal of the landowner of a mobile home park to upgrade the system for handling wastewater, the residents created a cooperative,...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part I - Section 7 - Paragraph 7(b) reasonable to consider that supply of trailer park sites together with sewerage and water services was a single supply of rented land 103
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 22 administrative guidelines for municipal designation exclude private systems 255
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 21 sewerage provided by private cooperative was not exempted 281
Tax Topics - Excise Tax Act - Section 259 - Subsection 259(1) - Municipality private cooperative supplying unbottled water could be designated as a municipality 195

Section 24

See Also

Calgary (City) v. Canada, [2012] 1 S.C.R. 689, 2012 SCC 20

The City of Calgary unsuccessfully submitted that its activities of acquiring public transit asset and making them available for use in its...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Business "undertaking" included constructing transit system 68
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Recipient mere provision of earmarked funding did not render the Province a recipient 262
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply alleged separate supply: a preparatory component 291

Administrative Policy

11 July 2018 Ruling 187784

A non-profit organization which provided daily pre-booked door-to-door transportation services to members of the rural public within a...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 1 - Municipal Transit Service a government-assisted NPO providing door-to-door transportation services in a rural municipality was supplying municipal transit services 279

Section 25

See Also

Université Laval v. The Queen, 2016 TCC 17

Tardif J found that two agreements under which Quebec City agreed to pay a $10M grant to Laval University for the expansion of its sports complex...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Consideration subsidy paid in consideration for future access rights 137
Tax Topics - Excise Tax Act - Section 136 - Subsection 136(1) s. 136 applied to agreement to offer, at a distant date, to license sports complex to unidentified individuals 179
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 2 agreement to licence sports complex in futre to City inhabitants was a real property supply 153

Municipality of Lorraineville v. The Queen, [2004] GSTC 36, 2003 TCC 895 (Informal Procedure)

The sale of serviced lots by a municipality, with a separate (as to 94% of the total consideration) municipal infrastructure charge was found to...

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