Administrative Policy
3 April 2019 GST/HST Ruling 188947 - Tax status of supplies made by a municipality
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part V - Section 20 - Paragraph 20(c) | exemption for building permits does not extend to charges for extra inspections or reviews or overtime | 241 |
| Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part V - Section 20 - Paragraph 20(c) - Subparagraph 20(1)(c)(ii) | fees for Municipality reviewing liquor licence application, including any public consultation charges, were exempt | 86 |
GST/HST Memorandum 18-2 “Provincial Governments” February 2020
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