Are foreign consulates exempt from GST when they hold a reception (hall, beverages, labour) at a UBC facility?
• When a diplomat makes a purchase, he or she must pay the GST at 7% on the sales amount. The diplomat however, can apply for a rebate under section 261 of the Excise Tax Act, on GST form 498E . • If a small supplier is a health care professional (registered Pharmacist), can she exceed $30,000 without paying GST? • Although she is NOT a small supplier by definition, we cannot force her to register. • If she is a Canadian Resident we will not self-assess GST (which we would if she is a non-resident). We only pay what is invoiced. • It is the vendor’s responsibility to collect the GST. • It is to her advantage to collect the GST as UBC pays the GST and she can write off the GST she paid out on her own expenses. • Due to the Freedom of Information Act our Law department collects and sends out information. Should we include GST when billing firms to recoup expenses? • If the supply of service is a part of the University regular services, then it would be exempt under Schedule V part VI sec
Related Questions
- Are foreign consulates exempt from GST when they hold a reception (hall, beverages, labour) at a UBC facility?
- Do employees of foreign consulates in the United States qualify for tax exempt buying privileges?
- Do we charge PST for the cost of a reception at a UBC facility that included food and labour?
