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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Archives for Title I, Chapter IV, Division V, Supply Shipped Outside Quebec (sections 179 – 191.11)
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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