News and Insights

CRA Updates Guides for Home Construction, Travel and Convention Industries, and Charities

Tax Development Apr 13, 2018

The Canada Revenue Agency (CRA) has updated Guide RC4052, “GST/HST Information for the Home Construction Industry”, and Guide RC4036, “GST/HST Information for the Travel and Convention Industry”, to include changes on how GST/HST applies to ride-sharing services, effective July 1, 2017.  As of that date, a driver who provides commercial ride-sharing services is deemed to be a taxi business and is required to register for and collect GST/HST. 

In addition, Guide RC4082, “GST/HST Information for Charities”, and Guide RC4036 have been revised to account for the repeal of the GST/HST rebate available for the Canadian accommodation portion of eligible tour packages supplied to non-residents.  This change impacts accommodations supplied to non-residents after March 22, 2017.