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 section 2 of the ETA. • Why is some testing not charged GST (i.e. not considered a service?) • Testing is normally considered a supply of service. If the service is part of University regular activities, then it would be exempt per legislation mentioned above. However, if the testing service is not a university activ
