News and Insights

The Canada Revenue Agency Provides Further Details on the Application of GST/HST to Home Care Services

Tax Development Sep 05, 2013

Subsequent to the expansion of exempt home care services that qualify for exemption from GST/HST, as a result of changes to the Excise Tax Act announced with the federal budget, the Canada Revenue Agency has issued GST/HST Info Sheet, GI-166, “Application of the GST/HST to Home Care Services”.  The info sheet provides helpful definitions and details regarding the criteria required in order for a home care service to qualify for exemption.  Also included are examples that aid in understanding how the exemption may or may not apply to common cases encountered in the industry.  Furthermore, there is a discussion of the application of GST/HST when qualifying home care services are provided with other non-qualifying services.