![]() The proceeds of the recycled material offsets the facilities capital and operating costs.Ĥ. The recycling facility sorts, processes and markets recyclable material for sale. Each of the four municipalities is responsible for the collection and delivery of the recyclable material to the facility.ģ. All four municipalities within the region use the facility for the processing of recycled material collected as part of their "blue box" programs. The board, a para-municipal organization of the regional municipality and determined to be a municipality, is registered for the GST/HST.Ģ. The regional municipality has established a board to operate a recycling facility which processes recyclable material for sale. A regional municipality is composed of four smaller municipalities within a certain area. For example, a special collection of used electrical appliances, which was not part of regularly scheduled service, would have been taxable prior to January 1, 1997, but would be an exempt supply on or after January 1, 1997.ġ. Consequently, the sale of recyclable material is a taxable supply.įrom January 1, 1997, the exemption is extended to include all garbage collection services, including collection of recyclable materials, provided by a government or a municipality or by a board, commission or other body established by a government or a municipality, whether or not the service is supplied on a regularly scheduled basis. ![]() However, the processing and marketing of the recyclable material for subsequent sale is a commercial activity. The supply of a service of collecting recyclable material and transporting the material to a recycling center is an exempt supply pursuant to paragraph 20(h) when supplied by a government or a municipality or a board, commission or other body established by a government or a municipality. The collection of recyclable material includes such services as the blue box program, where recyclable material is picked up from residences, or the service of collecting recyclable material from a central recycling depot. ![]() Basic garbage collection service is the gathering of refuse and recyclable material on a regularly scheduled basis, such as daily, weekly, monthly or seasonally. Paragraph 20(h) of Part VI of Schedule V to the Act.Īt issue is the exemption of garbage collection services, including the collection of recyclable material, pursuant to the exemption in paragraph 20(h) of Part VI of Schedule V.įrom Januto December 31, 1996, the supply of garbage collection services, including collection of recyclable material, was exempt where the service was part of basic garbage collection services supplied on a regularly scheduled basis by a government or municipality or by a board, commission or other body established by a government or a municipality. The exemption for garbage collection services, including collection of recyclable material, pursuant to paragraph 20(h) of Part VI of Schedule V. Please note that the following Policy Statement, although correct at the time of issue, may not have been updated to reflect any subsequent legislative changes.
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