Public Service Body Rebate (GST/HST) Regulations — 4
land, building or part of a building; (e) excisable goods that are acquired by the particular person for the purpose of making a supply of the excisable goods for consideration that is not included as part of the consideration for a meal supplied together with the excisable goods, except where tax is payable in respect of the supply by the particular person of the excisable goods; (f) a membership in a club the main purpose of which is to provide dining, recreational or sporting facilities; (g) property or a service that is acquired, imported or brought into a participating province by the particular person exclusively for the personal consumption, use or enjoyment (in this paragraph referred to as the “benefit”) of a particular individual who was, is or agrees to become an officer, employee or member of the particular person, or of another individual related to the particular individual, except if (i) the particular person supplies the property or service to the particular individual or the other individual for consideration that becomes due in the year in which the property or service was acquired or imported, or brought into the participating province, as the case may be, by the particular person and that is equal to the fair market value of the property or service at the time the consideration becomes due and tax is payable in respect of the supply, or (ii) if no amount were payable by the particular individual for the benefit, no amount in respect of the benefit would be included under section 6 of the Income Tax Act in computing the income of the particular individual for the purposes of that Act; (h) property or a service that is supplied to another person if (i) an amount is required under paragraph 6(1)(a), (e), (k) or (l) or subsection 15(1) of the Income Tax Act to be included in computing the income of the other person for the purposes of that Act, and (ii) subsection 173(1) of the Excise Tax Act does not apply to the supply or the subsection does apply to the supply but no tax is payable in respect of it; (i) property or a service that is deemed under section 273 of the Act to be acquired, imported or brought into a participating province by the particular person acting as the operator (within the meaning of that section) of a joint venture in respect of which an election under that section is in effect, if any of the co-venturers (within the meaning of that section) of the joint venture would not be entitled to claim a rebate under section 259 of the Act in respect of the property or service if it were otherwise acquired, imported or brought in by the co-venturer for the same purpose as that for which it is acquired, imported or brought in by the particular person on behalf of the co-venturer and if tax were payable by the co-venturer in respect of that property or service; and (j) a returnable container (within the meaning assigned by section 226 of the Act) when acquired or brought into a participating province by a person in circumstances in which the person, if a registrant, would, because of subsection 226(4) of the Act, not be entitled to include tax in respect of the acquisition or bringing into the province of the container in determining an input tax credit of the person, whether the person would otherwise have been so entitled in the absence of that subsection. (2) Paragraph (1)(a) applies, with such modifications as the circumstances require, in respect of property or a service for consumption, use or supply in the course of making a supply of land included in section 7 of Part I of Schedule V to the Act as if the land were a residential complex. SOR/94-368, s. 4(F); SOR/99-367, s. 5; 2018, c. 12, s. 104