Section 189.1

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.