Section 259

Subsection 259(1) - Definitions

Facility Operator

See Also

Elim Housing Society v. The Queen, 2015 TCC 282

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Words and Phrases
therapeutic

Administrative Policy

3 July 2012 Ruling Case No. 109082

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13 September 2011 Ruling Case No. 102589 (similar to 13 September 2011 Ruling Case No. 118500)

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Facility Supply

Administrative Policy

24 July 2019 GST/HST Ruling 162099 - 83% Public Service Body rebate eligibility

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Words and Phrases
chronic care
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 259 - Subsection 259(2.1) - Paragraph 259(2.1)(c) absence of accreditation or authorization by the Ministry of Health was acceptable as the facility was accountable under an Accountability Agreement to its LHIN 221

26 September 2017 Ruling 126881

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24 July 2017 Ruling 138196

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 259 - Subsection 259(14) 93% use of utilities for facility supplies deemed to be 100% 189

18 March 2013 Interpretation Case No. 134610

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20 May 2011 Headquarters Letter Case No. 115028

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Paragraph (a)

Subparagraph (a)(iii)

Clause (a)(iii)(B)

Administrative Policy

6 July 2020 GST/HST Ruling 123293 - Eligibility for the 83% health care rebate

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Municipality

Cases

Wellesley Central Residences Inc. v. Canada (National Revenue), [2011] GSTC 101, 2011 FC 760

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Administrative Policy

7 August 2019 GST/HST Interpretation 197932 - Municipal designation

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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 - Schedules - Schedule V - Part VI - Section 23 supply of unbottled water by private cooperative was exempted 156

RC4034 "GST/HST Public Service Bodies' Rebate" - Includes Forms GST66 and RC7066 SCH" 2010

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 259 - Subsection 259(4) 24

Non-Creditable Tax Charged

Administrative Policy

10 August 2017 Ruling 182286

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Subsection 259(2.1)

Paragraph 259(2.1)(c)

Administrative Policy

24 July 2019 GST/HST Ruling 162099 - 83% Public Service Body rebate eligibility

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 259 - Subsection 259(1) - Facility Supply registered charity operating a palliative care hospice was making facility supplies 198

Subsection 259(3) - Rebate for Persons Other Than Designated Municipalities

Administrative Policy

12 June 2014 Ruling 133588r [no PSB rebate of charity re provincial HST on purchases for use in province where no PE]

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Excise and GST/HST News - No. 89 (Summer 2013) under "Time limits for claiming a public service bodies' rebate (PSB rebate)"

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RC4034 "GST/HST Public Service Bodies' Rebate"

Articles

Michael Matthews, "Claim Your Public Service body Rebates on Time – or Amend", Canadian GST/HST Monitor (CCH), May 2014, No. 308, p. 1.

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Subsection 259(4) - Rebate for Designated Municipalities

Cases

Whitehorse (City) v. The Queen, 2012 TCC 298, aff'd 2013 FCA 144

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Administrative Policy

RC4034 "GST/HST Public Service Bodies' Rebate" - Includes Forms GST66 and RC7066 SCH" 2010

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GST M 500-4-2 "Municipal Rebates"

Subsection 259(4.1)

Administrative Policy

6 July 2001 Headquarter Letter 34915

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Subsection 259(7)

Administrative Policy

25 February 2020 GST/HST Ruling 202245 - Subsection 259(7) - selected public service body recovering costs from other selected public service bodies

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Regulations - Public Service Body Rebate (GST/HST) Regulations - Section 5.4 - Subsection 5.4(2) ETA s. 259(7) used to maintain access to high rebate rate under collective procurement arrangement 148

Subsection 259(14)

Administrative Policy

24 July 2017 Ruling 138196

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 259 - Subsection 259(1) - Facility Supply Elim Housing followed in finding that an Ontario nursing home qualified 446