Part I
Section 2
See Also
Gestion Byrns Black Inc. v. Agence du revenu du Québec, 2023 QCCQ 945
The taxpayers (a married couple) held a rental property (in dilapidated condition) through a holding company. Boutin JCQ held that they acquired...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 133 | supply of property was not made until transfer agreement executed | 114 |
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,...
| 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
Where Mr. X agreed to purchase a newly constructed home from its builder and is subsequently paid $100,000 by the builder for the purchase...
| 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 | 127 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Real Property | purchase contract was real property | 112 |
| Tax Topics - Excise Tax Act - Section 221 - Subsection 221(2) | s. 221(2) exclusion can apply to an interest in a purchase agreement | 192 |
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 254 - Subsection 254(4) | 515 |
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...
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...
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...
| 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 | 90 |
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...
| 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 |
See Also
Nicosia v. The King, 2024 TCC 112
Two adult siblings, while living with their parents, used funds mostly provided by their parents to acquire and tear down an existing Toronto...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part I - Section 4 | sale of new home was exempted under Sched. V, Part I, s. 2, s. 3 or s. 4 given brief personal use of the home by the alleged builders | 325 |
Section 4
See Also
Nicosia v. The King, 2024 TCC 112
The appellants (the “siblings”) were adult siblings who, while living with their parents in Woodbridge, used funds mostly provided by their...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part I - Section 3 | individuals’ brief occupancy of their newly-constructed home was sufficient to exempt its sale (no self-supply was assessed) | 307 |
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...
| 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 | 483 |
| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) | ultimate exempt use did not deny ITCs | 205 |
| 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 | 128 |
GST/HST Memorandum 19.2.1 [19-2-1] Residential Real Property-Sales February 1998
Addition of central air conditioning, for instance, would cause loss of exemption
21. One instance where the sale of a previously occupied...
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...
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | 189 |
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...
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | 44 |
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Residential Complex - Paragraph (a) | 176 |
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...
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | 38 |
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...
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...
| 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
7 April 2022 CBA Roundtable, Q.10
Homes in a new residential subdivision may be supplied under long-term leases, especially on First Nations lands. The “buyer” might acquire a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 136.1 - Subsection 136.1(1) | requirement to allocate an up-front lease prepayment to subsequent exempt and taxable lease intervals, thereby triggering subsequent collection obligations | 742 |
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...
| 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....
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...
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...
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...
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...
| 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 | 483 |
| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) | ultimate exempt use did not deny ITCs | 205 |
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part I - Section 5 | claiming of ITC generated subsequent taxable sale | 154 |
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...
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...
| 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...
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....
| 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,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Residential Unit | 112 |
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Residential Unit | 15 | |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | 67 |
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....
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Residential Unit | 123 |
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Residential Unit | 97 |
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...
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...
| 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 | 432 |
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...
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...
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...
| 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...
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Business | net rental profit reported for income tax purposes | 200 |
Paragraph 9(2)(c)
Administrative Policy
1 April 1998 GST/HST Interpretation HQR0000904 - Sale of Lots Created by Consolidation and Subdivision
The interior lot lines between two contiguous parcels of land belonging to the same person are reconfigured to create three parcels therefrom by...
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...
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...
| 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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 259 - Subsection 259(1) - Facility Operator | 99 |
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part IV - Section 2 | 48 |
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,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 1 - Institutional Health Care Service | 91 |
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | single supply of multi-disciplinary health assessment | 118 |
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...
| 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 | 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 |
| 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
MELP Enterprises Ltd. v. The King, 2024 TCC 130
MELP was found to be performing its services to Canadian patients who underwent bariatric surgery at the surgical unit in Mexico of a Mexican...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 306 | an appeal of 12 assessments that is joined under Rule 25 retains its character as an appeal of 12 assessments | 194 |
| Tax Topics - General Concepts - Agency | agency implied on the basis of conduct/ acts of agent were those of principal | 173 |
| Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part V - Section 5 | a Canadian agent’s services were not zero-rated since they were partly performed in Canada | 258 |
| Tax Topics - Excise Tax Act - Section 142 - Subsection 142(1) - Paragraph 142(1)(g) | services performed by Mexican hospital were partly performed in Canada by virtue of its Canadian agent, so that their place of supply under s. 142(1)(g) was in Canada | 147 |
| Tax Topics - Excise Tax Act - Section 143 - Subsection 143(1) | Mexican hospital was carrying on business in Canada by reason of its Canadian agent’s activities | 288 |
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...
| 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 | 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 |
| 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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part I - Section 6 | 481 | |
| Tax Topics - Excise Tax Act - Schedules - Schedule VII - Section 13 | 390 | |
| 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 | 168 |
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 273 - Subsection 273(1) | 269 | |
| Tax Topics - Income Tax Act - Section 96 | 85 |
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Taxable Supply | 30 | |
| Tax Topics - Excise Tax Act - Section 256.2 - Subsection 256.2(3) | nursing home ineligible prior to new 6.11 | 36 |
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 1 - Health Care Facility | 72 |
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 9 | 84 |
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...
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...
| 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...
| 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...
| 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...
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,...
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...
| 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 | 166 |
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...
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...
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 1 - Practitioner | Psychological Associate with Ontario College qualified | 165 |
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...
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Regulations - New Harmonized Value-Added Tax System Regulations - Section 13 - Subsection 13(1) | notice clause in a services contract referenced in determining the place-of-supply | 200 |
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 7.1 | nutritional consulting supplied to registered charity exempted | 34 |
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...
| 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 | 282 |
| 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 | 351 |
| Tax Topics - Excise Tax Act - Regulations - New Harmonized Value-Added Tax System Regulations - Section 13 - Subsection 13(1) | situs of medical evaluation for insurer based on its address rather than patient's | 85 |
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,...
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...
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...
| 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...
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...
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...
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...
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...
Section 5
Cases
Canada v. Dr. Kevin L. Davis Dentistry Professional Corporation, 2023 FCA 76
Davis Dentistry had claimed input tax credits (ITCs) on the basis that a portion of its supplies to each orthodontic patient was of a zero-rated...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part II - Section 11.1 | single-supply doctrine should not be applied to orthodontic supplies | 337 |
| Tax Topics - Statutory Interpretation - Drafting Style | imprecise drafting is not typical of taxing statutes | 101 |
See Also
Axelrod v. The King, 2022 TCC 157 (Informal Procedure)
Dr. Axelrod, a dentist, provided dentures, bridges, crowns and implants, which the parties agreed constituted artificial teeth within the meaning...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part II - Section 11 | a dentist providing a crown, implant or bridge was supplying an exempt health care service rather than a zero-rated artificial tooth | 528 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Commercial Activity | para. (a) made exempt supplies paramount over zero-rated supplies | 179 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | dentist who was providing artificial teeth (listed as a zero-rated item) was making a single supply of health care services | 346 |
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 34 | legislative approach in VI-II-34 reinforced a conclusion that dental crown or implant work was an exempted service | 66 |
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...
| 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
7 April 2022 CBA Roundtable, Q.5
P-238 discusses fee sharing in the context of a practice involving a principal practitioner and a locum, and involving a principal practitioner...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | there can be a double supply of a physician’s services | 172 |
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...
| 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...
| 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 | 312 |
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...
| 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 | 201 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | medical escort services were single supply | 225 |
| 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 | 208 |
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...
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,...
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...
| 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 | 113 |
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...
| 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 | 306 |
| 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 | 351 |
| Tax Topics - Excise Tax Act - Regulations - New Harmonized Value-Added Tax System Regulations - Section 13 - Subsection 13(1) | situs of medical evaluation for insurer based on its address rather than patient's | 85 |
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...
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...
Section 6
Cases
Hôpital Santa Cabrini v. Canada, 2016 FCA 207
The appellant (the “Hospital”), which had a shortage of nurses on staff and contracted with three independent personnel-services agencies (the...
| 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
A-Supreme Nursing & Home Care Services Inc. v. The King, 2023 TCC 39
The appellant, in addition to providing nurses directly to individuals, placed nurses in the long-term care facilities and nursing homes of its...
Hôpital Santa-Cabrini v.. The Queen, 2015 TCC 264, aff'd 2016 FCA 207
The appellant (the “Hospital”), which had a shortage of nurses on staff and contracted with three independent personnel-services agencies (the...
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...
| 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 | 201 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | medical escort services were single supply | 225 |
| 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 | 228 |
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...
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,...
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...
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...
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...
B-109 "Application of the GST/HST to the Practice of Naturopathic Doctors" 31 July 2015
Example 8 [nutritionist's services part of naturopathic supply]
A naturopathic doctor enters into a contract with a nutritionist to provide...
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...
| 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 | 164 |
| Tax Topics - Excise Tax Act - Regulations - New Harmonized Value-Added Tax System Regulations - Section 13 - Subsection 13(1) | notice clause in a services contract referenced in determining the place-of-supply | 200 |
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 14 | 135 |
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...
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...
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 1 - Institutional Health Care Service | 172 |
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...
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...
| 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 |
Paragraph 13(c)
Administrative Policy
4 May 2023 GST/HST Ruling 196193 - Home Care Services
An individual (X) in a government-funded long-term care facility (the “Centre”) required additional care, which was provided by the Service...
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 7.2 | 175 |
Section 34
See Also
Axelrod v. The King, 2022 TCC 157 (Informal Procedure)
Sommerfeldt J found that a dentist, who provided dentures, bridges, crowns and implants, was making a single supply of exempt health care services...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part II - Section 11 | a dentist providing a crown, implant or bridge was supplying an exempt health care service rather than a zero-rated artificial tooth | 528 |
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 5 | supply of crown or other prosthesis by dentist was a single supply of a health care service | 417 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Commercial Activity | para. (a) made exempt supplies paramount over zero-rated supplies | 179 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | dentist who was providing artificial teeth (listed as a zero-rated item) was making a single supply of health care services | 346 |
Part III
Section 1
Elementary or Secondary School Student
Administrative Policy
GST/HST Memorandum 20-1 "School Authorities - Elementary and Secondary Schools" December 2019
Scope of exclusion for kindergarten programs
Example 1
Children in Province A must be 4 years old by December 31 in order to enter their first...
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...
| 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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part III - Section 6 | 106 | |
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part III - Section 8 | 502 | |
| 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 | 67 |
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...
| 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
GST/HST Memorandum 20-1 "School Authorities - Elementary and Secondary Schools" December 2019
Test is based on intent
10. ... Since the wording is “provided primarily for” rather than “provided primarily to”, this condition will be...
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...
| 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
GST/HST Memorandum 20-1 "School Authorities - Elementary and Secondary Schools" December 2019
Meaning of extra‑curricular activities
14. The Act does not define the term extra‑curricular activity. For purposes of section 3 of Part III...
Section 4
Administrative Policy
GST/HST Memorandum 20-1 "School Authorities - Elementary and Secondary Schools" December 2019
Example of shop student providing repair services
Example 4
A school authority supplies auto repair services that are performed by students as...
Section 5
Administrative Policy
GST/HST Memorandum 20-1 "School Authorities - Elementary and Secondary Schools" December 2019
Supplies of transportation services to other school authorities may be exempt under Sched. V, Pt. VI, s. 2
20. Supplies of transportation services...
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...
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part III - Section 1 - Vocational School | 758 | |
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part III - Section 8 | 502 | |
| 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 | 67 |
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part III - Section 8 | 140 |
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...
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...
| 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” | 69 |
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 20 - Paragraph 20(c) | consideration for licensing included expired licence fees | 60 |
| 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 | 89 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Debt Security | NSF cheque charge exempt as for debt security | 94 |
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...
| 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...
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...
| 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...
| 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...
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...
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...
GST/HST Memorandum 20-1 "School Authorities - Elementary and Secondary Schools" December 2019
Students may not necessarily be taking the courses as part of a diploma program
23. The supply of a service of instructing in credit courses made...
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...
GST/HST Memorandum 20-1 "School Authorities - Elementary and Secondary Schools" December 2019
Can apply to student club memberships or 3rd-party suppliers
25. Examples of the supplies referred to in section 7.1 of Part III of Schedule V...
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part III - Section 1 - Vocational School | 758 | |
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part III - Section 6 | 106 | |
| 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 | 67 |
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part III - Section 6 | 445 |
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Service | online provision of instruction v. IPP | 172 |
| 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 | 361 |
| 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 | 158 |
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...
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...
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...
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....
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | 142 |
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...
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Regulations - Equivalent Courses (GST/HST) Regulations - Section 2 | 88 |
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...
GST/HST Memorandum 20-1 "School Authorities - Elementary and Secondary Schools" December 2019
Separate supply of course materials not exempted under s. 11
44. If the supply of course materials is a separate supply from the exempt supply of...
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...
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part III - Section 13 | 691 | |
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part III - Section 14 | 192 |
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part III - Section 12 | 321 | |
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part III - Section 13 | 691 |
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part III - Section 12 | 321 | |
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part III - Section 14 | 192 |
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 133 | assimilation of supply to agreement | 129 |
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...
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...
GST/HST Memorandum 20-1 "School Authorities - Elementary and Secondary Schools" December 2019
Meaning of program
54. A program is more than a miscellaneous collection of courses that relate to a given topic or area or that have been grouped...
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | double supply of child care service | 115 |
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...
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | on-supply 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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | single supply of residential care | 64 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Commercial Activity | foster care not a business | 32 |
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...
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...
| 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...
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...
| 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
24 March 2022 GST/HST Ruling 222713 - Sale of […][real property by a charity]
A government-funded registered charity used a facility to provide a program which involved clients staying at the facility for, on average, less...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Residential Unit | a charity’s facility used to provide short-term accommodation to clients of its program was not a residential complex | 97 |
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 | 162 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | contract cancellation fee not consideration for a supply | 117 |
| Tax Topics - Excise Tax Act - Section 232 - Subsection 232(1) | choice between supplier refund or recipient rebate | 108 |
Paragraph 1(c)
Administrative Policy
RC4082 "GST/HST Information for Charities" 6 December 2021 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...
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...
| 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...
| 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.” | 295 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Service | online provision of instruction v. IPP | 172 |
| 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 | 361 |
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...
| 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...
| 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...
Paragraph 1(g)
Administrative Policy
RC4082 "GST/HST Information for Charities" 6 December 2021 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" 6 December 2021 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...
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...
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part V.1 - Section 1 - Paragraph 1(d) | 170 |
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....
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Place of Amusement | 123 |
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...
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...
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...
Finance
10 July 1997
Section 3 Fund-Raising Activities Given that the small supplier thresholds for charities are increased significantly under the...
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...
| 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 | 111 |
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...
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...
| 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)
Paragraph 2(n)
Administrative Policy
15 June 2023 GST/HST Interpretation 222419 - Application of GST/HST to a determined municipality
Corporation A is a registered charity which: makes exempt supplies to the tenants and residents of its housing sites and long-term care...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Municipality - Paragraph (b) | CRA generally will not make a designation of a municipality under the ETA retroactive to the extent this changes the tax status of supplies already made | 165 |
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...
| 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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Recipient | 87 | |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Residential Complex | home not available to public, therefore not lodging house etc. | 55 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | 56 |
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...
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)...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Indian Act - Section 87 | exemption re band management activities | 161 |
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 13 | 67 |
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,...
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 12 - Paragraph 12(a) | 149 |
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...
| 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.
- If both...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 18 | election has global effect until revoked | 108 |
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...
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...
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,"...
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...
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...
| 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...
| 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 | 427 |
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...
| 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 | 253 |
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...
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...
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...
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...
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...
| 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 | 60 |
| 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 | 89 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Debt Security | NSF cheque charge exempt as for debt security | 94 |
| 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...
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 153 - Subsection 153(1) | development levy | 165 |
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,...
| 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” | 69 |
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 20 - Paragraph 20(c) | consideration for licensing included expired licence fees | 60 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Debt Security | NSF cheque charge exempt as for debt security | 94 |
| 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,...
| 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” | 69 |
| 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 | 89 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Debt Security | NSF cheque charge exempt as for debt security | 94 |
| 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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 21 | regional municipality land-development approvals not exempted | 174 |
| Tax Topics - Excise Tax Act - Section 189.1 | regional municipal land development approvals not exempted | 129 |
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...
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...
| 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...
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...
| 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...
Administrative Policy
3 July 2024 GST/HST Ruling 242566r - GST/HST on fees or charges for capital costs
There was insufficient uncommitted reserve sewage capacity available at the municipal treatment plant to accommodate the expected sewage effluent...
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...
| 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...
| 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 | 221 |
| Tax Topics - Excise Tax Act - Section 189.1 | regional municipal land development approvals not exempted | 129 |
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...
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...
| 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...
| 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...
| 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...
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,...
| 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...
| 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
GST/HST Memorandum 28-3 [28.3] Passenger Transportation Services July 2019
Examples of transit authority not satisfying the substantially all test (para. 35)
Example 5
A transit authority sells transit passes to another...
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...
| 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 | 293 |
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...
| 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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | 71 |