Administrative Policy
3 April 2019 GST/HST Ruling 188947 - Tax status of supplies made by a municipality
The granting by a municipality of a building permit is exempted under Sched. V, Pt. VI, s. 20(c), which references inter alia the supply of a...
| 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
Examples of application of s. 146
18. Section 146 deems certain listed supplies made for consideration by a government, or a body established by a...
Paragraph 146(e)
Administrative Policy
25 May 2021 GST/HST Ruling 204710 - Amounts paid to a municipality pursuant to a licence agreement
A registrant (Aco) provides to numerous municipalities a program of installing something (“X” – description redacted) in various of the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 20 - Paragraph 20(l) | licences of real estate by a municipality are GST/HST-taxable | 180 |