- CRA published a new GST/HST Memorandum on specialized IPP place of supply rules
- Example given of IPP related to TPP
- Rules depend on ordinary location of TPP
- Mutual agreement of supplier and recipient determines location of TPP
- Few examples of IPP related to real property due to expansive definition of real property
- Example given of vacation club membership as IPP related to real property
- Bifurcated approach to place of supply of IPP when real property is in Canada and outside Canada adopted
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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