The Canada Revenue Agency has issued this memorandum, which supersedes GST Memorandum 500-6-2, dated March 19, 1993. This memorandum explains how the GST/HST applies to sales and purchases made by provincial governments, and to sales and purchases made by Crown corporations, boards, commissions and agencies that are not part of provincial governments. It also sets out the requirements for the vendor documentation for supplies made to provincial government entities.
Listed provincial government entities, which include government departments, Crown corporations, boards, commissions or agencies in the provinces of Ontario and British Columbia have agreed to pay GST/HST on taxable supplies, effective July 1, 2010.
Please refer to the Tax Development below for more information on how GST or HST applies to purchased made by government entities in Ontario and British Columbia during the transition period that includes July 1, 2010.
GST/HST Memorandum 18.2
GST/HST Info Sheet GI-073