GST/HST Ruling: Municipality’s GST on Licences for Businesses and Pets

• The ruling discusses the application of GST/HST to the supply of business and pet licenses by a municipality
• The HST applies at different rates in participating provinces
• The municipality in question is defined under the Municipal Government Act and is registered for GST purposes
• The municipality has the authority to pass bylaws regulating businesses, animals, and enforcement
• A specific Village Bylaw regulates and provides for the licensing of animals

Source: taxinterpretations.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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