Section 200

Subsection 200(2) - Ceasing Use of Personal Property

Administrative Policy

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

Deemed self supply resulting from naturopathic services becoming exempted after February 10, 2014

If, as a result of naturopathic services becoming exempt from the GST/HST, there is a change in use of the capital personal property by the naturopathic doctor from more than 50% in taxable activities to 50% or less in taxable activities, the naturopathic doctor ceases to use the property primarily in taxable activities. As a result, if the naturopathic doctor is a GST/HST registrant, he or she is deemed by subsection 200(2) to have sold the property immediately before the change in use occurs and, at the time the change in use occurs, is deemed to have collected the GST/HST on the sale of the property equal to the basic tax content of the property at that time.