Subsection 259(1) - Definitions
Facility Operator
See Also
Elim Housing Society v. The Queen, 2015 TCC 282
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Words and Phrases
therapeuticAdministrative Policy
3 July 2012 Ruling Case No. 109082
13 September 2011 Ruling Case No. 102589 (similar to 13 September 2011 Ruling Case No. 118500)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 1 - Health Care Facility | 121 |
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
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
Paragraph (a)
Municipality
Cases
Administrative Policy
25 May 2021 GST/HST Interpretation 209926 - Eligibility for the Public Service Bodies' Rebate at the Municipal Rate
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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
GST/HST Memorandum 13.5 Non-creditable Tax Charged January 2017
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Subsection 259(2)
Administrative Policy
22 December 2020 GST/HST Interpretation 209955 - – Public Service Body Rebate – Whether subsidies under certain programs are considered government funding] […]
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Regulations - Public Service Body Rebate (GST/HST) Regulations - Section 2 - Government Funding | CEWS received by an NPO does not qualify as government funding for GST/HST PSB rebate purposes | 305 |
Subsection 259(2.1)
Paragraph 259(2.1)(a)
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
25 May 2020 GST/HST Ruling 125678r - […][Entitlement to Ontario PSB rebate using the rebate factor of a school authority]
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12 June 2014 Ruling 133588r [no PSB rebate of charity re provincial HST on purchases for use in province where no PE]
Excise and GST/HST News - No. 89 (Summer 2013) under "Time limits for claiming a public service bodies' rebate (PSB rebate)"
RC4034 "GST/HST Public Service Bodies' Rebate"
Articles
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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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 174 - Paragraph 174(a) - Subparagraph 174(a)(iv) | recreational travel allowances paid to employees had insufficient nexus to employer's activities | 232 |
Administrative Policy
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(1) - Municipality | 135 |
GST M 500-4-2 "Municipal Rebates"
Subsection 259(4.1)
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 |