RC4049 GST/HST Information for Municipalities

T4049(E) Rev. 06

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Table of Contents

• Before you start
  • Is this guide for you?
  • Internet
  • How to contact us
  • Forms and publications
  • Teletypewriter (TTY) users
  • Direct deposit
  • GST/HST and Quebec
  • What's new
• Terms we use in this guide
• GST/HST and municipalities
• What is GST/HST?
  • Who pays GST/HST?
  • How GST/HST works
• Who qualifies as a municipality?
  • Organizations that we may determine to be municipalities
  • Organizations that we may designate to be municipalities
  • How to cancel your municipal designation or determination
• Taxable and exempt goods and services
  • Goods and services taxable at 6% or 14%
  • Zero-rated goods and services
  • Exempt goods and services
• Registering for GST/HST
  • Bodies created by a municipality
• Exemptions for municipalities
  • Inter- and intra-municipal supplies
  • Library services
  • Administrative services
  • Information services
  • Law enforcement and fire protection services
  • Property and residential services
  • Municipal sewer and water systems
  • Unbottled water
  • Garbage collection, including the collection and delivery of recyclable materials
  • Municipal transportation services
  • Ferry, road, and bridge tolls
  • Volunteer exemption
  • Admissions to gambling events
  • Admission to a place of amusement
  • Amateur performances and events
  • Recreational programs
  • Relief of poverty, suffering, or distress
  • Homemaker services
  • Public institutions
  • Other exemptions
• Input tax credits
  • Simplified Method for claiming input tax credits
• GST/HST public service bodies' rebate
  • Eligible purchases and expenses
  • Apportionment of rebates
  • General operating expenses
  • How to apply for the rebate
  • Simplified method for claiming rebates
• Other rebates available
  • Goods or services removed from a participating province
  • Purchases of printed books
  • Sales of personal property by a non-registrant municipality
• Capital property
  • Claiming input tax credits on capital property
• Supplies of capital personal property
• Real property
  • Self-supply rules for builders who are a municipality
  • Expropriation
• Seizures and repossessions
  • Redemption of property
• Special Quick Method of Accounting
  • How to apply to use the Special Quick Method
• Special issues
  • Amalgamation of municipalities
  • Cost-sharing arrangements
  • Municipal officers' allowance
  • Grants and subsidies
• Appendix
  • Technical information bulletins
  • Guides
  • Booklets
  • Elections and application forms
  • Your opinion counts

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