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 without the approval of the land development agreement by the regional municipality. Are the fees charged by a regional municipality to the land owner deemed to be consideration for an exempt supply under s. 189.1? After quoting s. 189.1, CRA stated:
[I]t is our understanding that fees are charged for various supplies made by the regional municipality, including pre-draft approval of a Plan Revision, an emergency extension, a condominium conversion, legal administration services, etc. There is nothing in the information provided that would suggest that any of the enumerated fees would meet all of the requirements listed in section 189.1.
|Locations of other summaries||Wordcount|
|Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 20 - Paragraph 20(c)||fees of land developer to a regional municipality to obtain preliminary permit-related approvals, not exempt||209|
|Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 21||regional municipality land-development approvals not exempted||166|