Subsection 259(1) - Definitions
Facility Operator
See Also
Elim Housing Society v. The Queen, 2015 TCC 282
The appellant ("Elim"), a B.C. non-profit organization, sought the enhanced (83%) public service body HST rebate respecting a long-term care...
Administrative Policy
3 July 2012 Ruling Case No. 109082
The residents in a nursing home
have heavy care needs and require a two-person transfer, are totally incontinent and are either cognitively...
13 September 2011 Ruling Case No. 102589 (similar to 13 September 2011 Ruling Case No. 118500)
The registrant (a charity) operated "group homes" whose main function was to give on-going life skills training and life-long learning and support...
| 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
The Corporation, which is a registered charity receiving a portion of its operating funding from the Ontario Ministry of Health and Long-Term 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
A registered charity (the “Corporation”) operates a long-term care home that provides extensive care for individuals who have been approved...
24 July 2017 Ruling 138196
A registered charity (the “Corporation”) operates a nursing home, or long-term care facility (the Facility) that provides extensive care for...
| 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
The "Society") is a registered charity which provides long-term residential care for seniors with complex care needs. CRA was asked whether the...
20 May 2011 Headquarters Letter Case No. 115028
A division of a registered charity which had been designated as a hospital authority by the Minister, and which had been claiming the public...
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
The Corporation, a registered charity, receives government funding from X to operate a facility for seniors (the “Facility”), which provides a...
Municipality
Cases
Az-Zahraa Housing Society v. Canada (National Revenue), 2023 FC 842
The appellant (the “Society”) was a non-profit society whose goal was to provide affordable, or “rent-geared-to-income” (“RGI”)...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Act - Section 18.1 - Subsection 18.1(2) | CRA had fettered its statutorily-accorded discretion by strictly adhering to its published guidelines | 209 |
Wellesley Central Residences Inc. v. Canada (National Revenue), [2011] GSTC 101, 2011 FC 760
R.L. Barnes J. affirmed the Minister's decision not to designate the taxpayer as a municipality given that there was insufficient basis to...
Administrative Policy
25 May 2021 GST/HST Interpretation 209926 - Eligibility for the Public Service Bodies' Rebate at the Municipal Rate
A registered charity (the Charity) has been designated as a municipality pursuant to s. 259(1) respecting its housing units in a housing project...
7 August 2019 GST/HST Interpretation 197932 - Municipal designation
Following the refusal of the landowner of a mobile home park to upgrade the system for handling wastewater, the residents created a cooperative,...
| 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
If a local authority is determined to be a municipality, it has the benefit of municipal status for all GST/HST purposes. For example, a...
| 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
The Ontario Rebate for Electricity Consumers Act, 2016 (Ontario Rebate Act), provides financial assistance to certain Ontario electricity...
GST/HST Memorandum 13.5 Non-creditable Tax Charged January 2017
Rebate calculated individually
14. Non-creditable tax charged is calculated on a property by property, service by service basis.
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] […]
A non-profit organization (NPO) generally is entitled to GST/HST public service body rebates if the percentage of its “government funding”...
| 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)
Administrative Policy
13 July 2021 GST/HST Ruling 212992 - Question on eligibility for 83% Public Service Bodies Rebate
The Corporation (a registered charity not qualifying as a hospital authority) which currently operated a palliative care facility (residential...
Paragraph 259(2.1)(c)
Administrative Policy
24 July 2019 GST/HST Ruling 162099 - 83% Public Service Body rebate eligibility
The Corporation, which is a registered charity receiving a portion of its operating funding from the Ontario Ministry of Health and Long-Term Care...
| 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]
An Ontario registered charity (the “Institution”) that is a not-for-profit school authority mostly operates as a school, but it also carries...
12 June 2014 Ruling 133588r [no PSB rebate of charity re provincial HST on purchases for use in province where no PE]
The Charity, which was incorporated in Participating Province X, was found not to have a permanent establishment in Participating Province Y,...
Excise and GST/HST News - No. 89 (Summer 2013) under "Time limits for claiming a public service bodies' rebate (PSB rebate)"
Non-creditable tax charged for a particular claim period only includes GST/HST that was payable or that was paid without having become payable...
Articles
Michael Matthews, "Claim Your Public Service body Rebates on Time – or Amend", Canadian GST/HST Monitor (CCH), May 2014, No. 308, p. 1.
Prior practice of carrying forward rebate claims to subsequent returns (p. 1)
By strictly applying the law, the Canada Revenue Agency ("CRA") has...
Subsection 259(4) - Rebate for Designated Municipalities
Cases
Whitehorse (City) v. The Queen, 2012 TCC 298, aff'd 2013 FCA 144
The taxpayer sought a s. 259(4) GST rebate on a travel allowance paid to its employees for return trips to Edmonton or Vancouver, on the basis...
| 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
Using the Special Quick Method does not affact your public service bodies' rebate entitlements and you still claim your rebate in the ususal way.
| 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)
Administrative Policy
6 July 2001 Headquarter Letter 34915
"Hospital activity, for purposes of the 83% GST/HST rebate, means the operation of a facility that is a public hospital and excludes the...
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
The Corporation, a designated hospital authority and a registered charity entered into a joint procurement agreement with other similar Ontario...
| 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
After ruling that an Ontario nursing home (the “Facility”) that was operated by a registered charity (the “Corporation”) qualified for the...
| 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 |