The GST/HST and QST systems rely heavily on transaction documentation. The Tax Court of Canada (TCC) confirmed this principle in Dow & Duggan Log Homes International (1993) Limited v. The Queen, 2019 TCC 280 (CanLII). As a reminder, the supply of tangible personal property (TPP) may not be subject to GST/HST and QST when, in the case of a sale, it is delivered to the recipient outside Canada or is, or will be, made available outside Canada, or in the case of a supply by way of lease, it is made available to the recipient outside Canada (see 142(2)(a) and
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Monthly Archives December 2019
New publications on education in the GST/HST Memoranda Series
This week the Canada Revenue Agency released several publications on education-and GST/HST: GST/HST Memorandum 20-1 – School Authorities – Elementary and Secondary Schools (December 2019) GST/HST Memorandum 20-2 – Public Colleges (December 2019) GST/HST Memorandum 20-3 – Universities (December 2019) GST/HST Memorandum 20-4 – Vocational Schools and Courses (December 2019) GST/HST Memorandum 20-5 – School Cafeterias, University and Public College Meal Plans, and Food Service Providers (December 2019) GST/HST Memorandum 20-6 – Tutoring and Equivalent Services (December 2019) GST/HST Memorandum 20-7 – Second-language Instruction (December 2019) GST/HST Memorandum 20-8 – Educational Services Made to a Non-resident (December 2019) GST/HST Memorandum
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General principles for determining the application of the health care exemptions: Fasciatherapy Danis Bois’ method
In the Interpretation Letter 17-038655-001, Revenu Québec summarizes the steps that must be taken to determine the application of the health care exemptions under Part II of Schedule V of the Excise Tax Act (ETA) and the corresponding measures in the Act Respecting the Québec Sales Tax. “Part II of Schedule V to the ETA (Part II) provides for supplies of health care services that are exempt for the purposes of the ETA, excluding the following supplies that are deemed not to be included in Part II, namely Except for the purposes of section 9 of Part II, cosmetic services
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