Harmonized sales tax britisH columbia - BDO Canada

MUNICIPALITIESThe following table highlights some goods and services thatare common to municipalities. The table also illustrateswhether or not HST applies to these items:Goods and ServicesHSTRationaleapplicable –YES or NOProperty Taxation revenues NO Not a supply of a good or serviceCemetery fees (plots, interment fees, YESSupply of a good or servicegrave markers, liners)Application fees (Zoning,NOSpecifically exemptedSubdivision)Building permits NO Permits specifically exemptedFines - Parking, Bylaw NO Specifically exemptedCommercial Property Lease/Rent YES Supply of Real PropertyResidential Property Lease/Rent NO Supply of Real Property ; However, exempted due to residential housing componentPhotocopying - Non Municipal YESSupply of a serviceInformationPhotocopying - Zoning Bylaw, NOExempt - Supply of municipal document and/or informationFinancial Plan, Council agendaProperty Tax Certificates NO Supply of municipal document informationWater fees NO Supply of a municipal service on a non-optional basisSewer fees NO Supply of a municipal service on a non-optional basisGarbage Collection NO Specific exemption when provided by a municipality (regardless of how garbage tags aredistributed)Police Services NO Specific exemption when provided by a municipalityFire Protection Services NO Specific exemption when provided by a municipalitySnow Removal - Contracted out YES Service is provided to the municipality rather than by the municipalitySnow Removal - Municipality NO Specific exemption when provided by a municipalityProvincial funding - Cost of utilizing NOSupply of a service to the Province; However, fire protection specifically exemptlocal fire resources (equipment,labour) to fight provincial firesProvincial Funding - A percentagecontribution to commence a capitalproject (such as a new road)NONot a supply of a good or service; construction of a road does not result in a taxable supplyProvincial Funding - Establish aTraining Program to be offered in thecommunityLibrary Services (Library cards andfines related to borrowing privileges)A supply of service of installing,repairing, maintaining or interruptingthe operation of a water, sewerage ordrainage systemMunicipal Transit service provideddirectly to the publicNONONONOLikely NOT a supply to the province, but more in the nature of a grant. However, taxable if asupply of a service is made to the province.Specific exemptionSpecific exemptionSpecific exemptionContinued on the next page.