News and Insights

CRA GST/HST Info Sheet GI-050

Tax Development Feb 27, 2009

"Residential Care Facilities and the GST/HST Election to Adjust Net Tax for the Self-Supply of a Residential Complex"

The Canada Revenue Agency as recently issued this info sheet to explain the new election as it relates to builder-operators of residential care facilities. The info sheet also includes information on when a builder-operator is eligible to file the election (using form GST119) and the effects of doing so.

CRA GI-050