• Service: Tax, Global Indirect Tax
  • Type: Regulatory update
  • Date: 1/30/2014

Canada - Proposed GST/HST exemption for hospital parking 

January 30: The Department of Finance announced proposed GST/HST exemptions for qualifying public hospital parking on 25 January 2014. Based on the proposed amendments, qualifying parking provided by a public hospital will be exempt from GST/HST* effective 25 January2014. In addition, qualifying hospital parking provided by a charity (that is not a public hospital) will be GST/HST exempt retroactive to 22 March 2013.

*Goods and services tax; harmonized sales tax

Finance has also proposed to reintroduce a previously announced measure to treat other supplies of parking provided by charities as GST/HST taxable effective 22 March 2013.

Read a January 2014 report prepared by the KPMG member firm in Canada: Finance Proposes GST/HST Exemption for Hospital Parking

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