News and Insights

CRA Updates GST/HST Information for Municipalities Guide

Tax Development Nov 13, 2019

The Canada Revenue Agency recently made updates to Guide RC4049, “GST/HST Information for Municipalities” with the following information:

  • Municipality residents in Newfoundland and Labrador are eligible for public service bodies’ (PSB) rebate on the provincial part of the HST paid or payable on or after January 1, 2017 on eligible purchases and expenses at a rate of 57.14%;
  • PSBs may be able to claim a PSB rebate for GST/HST paid or payable on eligible expenses for specific claim period in a rebate claim for a later claim period provided the rebate claim period ends after September 8, 2017;
  • The definitions of “municipal transit services” and “transit authority” have been edited to reflect changes to public transit delivery; and
  • Cannabis products have been added to the list of expenses not eligible for a PSB rebate.