Subsection 211(1) - Election for Real Property of a Public Service Body
Administrative Policy
4 April 2011 Headquarters Letter Case No. 113955
a university which is the registered and beneficial owner of three contiguous parcels of land (A, B and C) reconfigures its ownership so that it...
RC4082 "GST/HST Information for Charities," 6 December 2021, p. 24
Meaning of "real property" for purposes of s. 211 election (p. 24)
For purposes of this election, real property generally means the entire estate...
Subsection 211(2)
Administrative Policy
8 March 2018 CBA Commodity Tax Roundtable, Q.16
In the course of discussing whether a charity can register for GST/HST purposes based on an intention to subsequently make a s. 211 election, CRA...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 141.1 - Subsection 141.1(3) - Paragraph 141.1(3)(a) | registration made on basis of s. 141.1(3)(a) requires clear intention to engage in commercial activity | 153 |
Subsection 211(5)
Paragraph 211(5)(a)
Forms
GST26 Election or Revocation of an Election by a Public Service Body to Have an Exempt Supply of Real Property Treated as a Taxable Supply
Effect of deemed supply under s. 211(1)
If the election becomes effective after the day you acquire the real property
… If you bought the real...
Paragraph 211(5)(c)
Administrative Policy
May 2019 CPA Alberta CRA Roundtable, GST Session – Q.3
A charity may be operating as if a s. 211 election has long since been filed for a property, but the CRA internal system does not show a s. 211...
28 February 2019 CBA Roundtable, Q.1
HQR0001067 (February 9, 1999) and Q.24 at the February 26, 2009 CBA Roundtable meeting both indicated that if a public service body has been...