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CRA GST/HST Memoranda Series 25.2, “Designation of Hospital Authorities”

Tax Development Mar 18, 2009

The new version of this memorandum has been issued by the Canada Revenue Agency to reflect the GST/HST rate reduction, effective January 1, 2008, from 6% to 5% for GST and 14% to 13% for HST. The guide now includes the amended definition of a hospital authority stipulating that part of an organization can no longer be designated as a hospital authority; this change was effective April 24, 1996. In addition, the guide expands on the administrative guidelines and eligibility criteria that must be met in order for an organization to be designated as a hospital authority.

CRA Memoranda Series 25.2