Exempt supplies by a government

These are some exempt supplies made by a government or by a board, commission or other body established by a government:

• a service of registering any property or filing any document in a property registration system,
• a service of the filing or procuring of a document in a court,
• a service of the filing of a document in accordance with legislative requirements,
• charge for a licence, permit, quota or similar right (other than such a right supplied in respect of the importation of alcoholic beverages), and the supply of any service in respect of an application for such a right,
• the service of providing information in respect of, or of any certificate or other document evidencing, the vital statistics, residency, citizenship or right to vote of any person, the registration of any person for any service provided by the government or any other status of any person,
• the service of providing information, or of any certificate or other document, in respect of:
  • the title to, or any right or estate in, property,
  • any encumbrance or assessment in respect of property, or
  • the zoning of real property,
• the service of providing information under the Privacy Act, the Access to Information Act or any similar provincial legislation,
• a law enforcement service or a fire protection service made to a government or a municipality or to a board, commission or other body established by a government or municipality,
• the service of collecting garbage, including recyclable materials, and
  • a right to deposit refuse at a refuse disposal site;
• a homemaker service that is rendered to an individual in the individual's place of residence, whether the recipient of the supply is the individual or any other person.