________________________________________________, (Name of Provincial/Territorial Government Department or Entity). Unlike public education, access to child care is not considered a right for … Each ministry is responsible for a specific area of public policy, government function or service delivery. Examples of such supplies when made for consideration would include a supply by a government of a service of inspecting property, such as a building or an elevator, to verify that it meets particular standards of quality; a supply by a government to a consumer of a hunting or fishing licence; or a supply by a government of a right to enter a provincial or territorial park. Government in Canada is organized into three and quite often four levels: federal, provincial or territorial, and municipal (which is often subdivided into regional and local).Each level is charged with various responsibilities by either the Constitution or a higher level of government. A provincial or territorial government entity is generally required to collect and remit the GST/HST on its taxable (other than zero-rated) supplies of property and services made in Canada. Participating province is a province that has harmonized its provincial sales tax with the GST to implement the HST. In Ontario, education is governed principally by the Education Act and its regulations. What matters are the provincial government responsible for? The 12 provincial governments develop regional policy and draw up regional plans setting out the zoning guidelines for the location and expansion of residential, industrial and commercial areas within cities, towns and villages. 23. An RTA also includes a Schedule A, which lists provincial entities that are entitled to relief from the GST/HST either at the point of purchase or through a pay-and-rebate mechanism. Their practice of Cabinet government reflects the principles of Responsible Government. Note that British Columbia was a participating province from July 1, 2010, until March 31, 2013. The executive council of a province consists of a premier and a number of MECs. The three territories have their own governments, with responsibilities that are given to them by the federal government. Upper and Lower Canadareceived assemblies in 1791. Determining the proper application of the GST/HST to supplies of property or services made or acquired by a provincial government and its entities include the following steps: 2. All GST/HST technical publications are available at GST/HST technical information. Purchases made by employees with a credit card issued in the name of the employee, or for which the employee and the listed entity are jointly liable, are subject to the GST/HST even if the purchase is made in the course of employment. The HST applies in the participating provinces at the following rates: 13% in Ontario and 15% in New Brunswick, Newfoundland and Labrador, Nova Scotia, and Prince Edward Island. These are matters such as: 1. provincial taxes 2. hospitals 3. prisons 4. education 5. marriage 6. property and civil rights 7. rules of the road 8. age of majority The provincial government is made up of the Members of Legislative Assembly (MLAs). The principle of dyarchy was a division of the executive branch of each provincial government into authoritarian and popularly responsible sections. For example, a number of provisions listed in Part VI of Schedule V to the Act that exempt certain supplies by public sector bodies apply to such supplies when made by a government, such as section 10 of Part VI of Schedule V to the Act, which exempts a supply made by a government of property, like a brochure, or services, such as training, where at least 90% of the brochures or training are provided for free. The number of members is determined according to a formula set out in national legislation. Listed entities in Manitoba, Saskatchewan, Alberta, the Northwest Territories and Yukon do not pay the GST/HST on purchases of taxable property and services, provided that an authorized official of the listed entity provides sufficient evidence to the supplier that the supplies are being purchased by a listed entity on its own behalf. If you wish to make a technical GST/HST or QST enquiry related to SLFIs, please call 1-855-666-5166. All of the employee’s hotel and meal expenses are paid for by a credit card issued in the name of the employee. A Crown agent of Her Majesty in right of a province is a person who is an agent of a provincial government for all purposes. Ministry of Health Services [Drinking Water Program] … The provinces and territories are responsible for most aspects of child care in Canada (as they are for kindergarten and all other levels of education). The provincial governments are structured according to a parliamentary system in which the executive is dependent … Generally, each provincial/territorial government, including all of its departments/ministries and some of its agencies, boards and commissions, has registered for GST/HST purposes under a single Business Number (BN) with various filing branches/divisions. A Saskatchewan government agency (the Agency), which is a Crown agent listed on Schedule A to the Canada-Saskatchewan RTA, purchases office furniture for its own use. Government includes departments, ministries and Crown agents. Other provincial/territorial government entities may be registered under a different BN from the provincial/territorial government registrant. The GST/HST is not payable on purchases of taxable property and services if the employee uses a credit card for which a listed entity is solely liable. If you require certainty with respect to any particular GST/HST matter, you may request a ruling. Also responsible for the Transportation Safety Board. 32. The term government is defined in subsection 123(1) of the Act as “…Her Majesty in right of Canada or a province”. A supplier is required to retain any exemption certificate or certification clause issued by a listed entity to support the claim that a taxable supply of property or services is not subject to the GST/HST because the listed entity was eligible for point-of-purchase relief. Sometimes they share responsibility with the federal government. Under the Act, some of these supplies are taxable and some are exempt. Note: A municipality is not a government for purposes of the GST/HST. Listed entity means, for the purposes of this memorandum, a provincial or territorial government department/ministry, Crown corporation, board, commission or agency that is specifically named in a list of Crown agents either listed in Schedule A to an RTA or provided to the Canada Revenue Agency (CRA) by the province in circumstances in which the province is not a signatory to an RTA (as is the case for New Brunswick and Alberta). In this case, the supplier must retain the exemption certificate as evidence to support why the supplier did not collect the GST/HST on the taxable supply of the office furniture. Listed entities in the provinces and territories that are eligible to claim point-of-purchase relief cannot issue exemption certificates certifying entitlement to relief from paying the GST/HST for purchases of taxable property and services made by an employee in the employee’s name. The provincial government is responsible for province-concerned issues like education, healthcare, and agriculture. Prince Edward Island had an elected assembly in 1773, New Brunswick in 1784 and Newfoundland in 1832. All provinces and territories other than New Brunswick and Alberta have entered into RTAs in which they have, among other things, negotiated how the particular province or territory (and its listed entities) will receive relief from the GST/HST on their purchases of taxable property and services. Jobs, Economy and Innovation Coordinating Alberta’s Recovery Plan by supporting job creators and businesses, diversifying the economy and encouraging innovation. British Columbia. The employee pays for the purchase with a credit card issued in the name of the Department. The provincial government is unicameral - a single body of politicians is elected through registered voting to represent specific areas of a province. This level of government is responsible for issues that affect the province or territory. The term government is defined in subsection 123 (1) of the Act as “…Her Majesty in right of Canada or a province”. This level of government is responsible for local services, such as fire protection, city streets and recreational facilities (parks and community centres). 8. 3. As a result, all provincial/territorial governments and their Crown agents are generally subject to the provisions of the Act that apply to suppliers, including the obligation to register, charge and collect the GST/HST on taxable supplies, file GST/HST returns and remit net tax to the CRA. Federal/Provincial Division of Powers The executive branch refers to the part of government responsible for directing government and implementing policy and legislation. For more information, refer to GST/HST Memorandum 15-1, General Requirements for Books and Records. The exemption certificate or certification clause should be similar in form and content to the following: This is to certify that the property and/or services ordered/purchased hereby are being purchased by Federal Government. Provincial Governments. Examples of these types of purchases include hotel and meal expenses incurred by employees of a listed entity while on travel status. Distinctive economic and social development in the provinces has produced a variety of political cultures and party systems. 24. In accordance with the Constitution, each province has its own legislature, consisting of between 30 and 80 members. Provincial governments (including departments/ministries, agencies, boards, commissions and Crown corporations that are Crown agents) supply and acquire a wide range of property and services. Transactions between entities that are branches/divisions of the same provincial/territorial government registrant are not treated as supplies for purposes of the GST/HST. Their listed entities are eligible to claim a government rebate of 100% of the GST/HST paid or payable. Ontario’s Action Plan: Responding to COVID‑19 builds on the government’s responsible approach to managing Ontario’s finances with measures to provide further flexibility to respond to this rapidly changing global outbreak. The B.C. The members are elected in terms of proportional representation. Province, Latin Provincia, plural Provinciae, in Roman antiquity, a territorial subdivision of the Roman Empire—specifically, the sphere of action and authority of a Roman magistrate who held the imperium, or … There are specific provisions in the Act that apply to exempt certain supplies made by a government. The Ontario Government and the Education Act. Responsible for planning, building and managing the provincial highway network, including the administration of municipal transportation grants. Ministry of Environment. The provincial and territorial governments have most of the responsibility for delivering health and other social services. In such cases, the credit card must clearly indicate that it is for use in acquiring supplies for a listed entity entitled to point-of-purchase relief from the GST/HST. If you are located in Quebec and wish to request a ruling related to the GST/HST, please call Revenu Québec at 1-800-567-4692. The agreement between the Department and the issuer of the credit card clearly states that the Department is solely liable to pay for all purchases made with the card. Responsible for planning, building and managing government-owned infrastructure. 15. For purposes of the Act, a provincial government includes the governments of Northwest Territories, Yukon Territory and Nunavut. Provincial government departments responsible for the management of the forest resources. Reference in this publication is made to supplies that are subject to the GST or the HST. 19. The governments of the remaining provinces and territories claim point-of-purchase relief from payment of the GST/HST. 25. Environmental management policy is related to spatial planning and directed to creating a healthy environment with cl… An employee of a Government of Manitoba department (the Department), which is listed on Schedule A to the Canada-Manitoba RTA, purchases audiovisual equipment for use by the Department. 4. Therefore, the provision of property or services between those entities within a provincial/territorial government registrant is not subject to the GST/HST. Municipalities are responsible for property taxes, property standards, zoning, business licenses, and local by-laws. Public sector body means a government, charity, non-profit organization, municipality, university, public college, school authority or hospital authority. What sort of administration system is utilized by the nation is depends upon upon the construction or regulation of the nation that gives authorities referring to centralization and decentralization. 1. If you are a selected listed financial institution (whether or not you are located in Quebec) and require information on the GST/HST or the QST, go to GST/HST and QST - Financial institutions, including selected listed financial institutions or: You will not receive a reply. Because the Agency is an entity listed on Schedule A to the Canada-Saskatchewan RTA and has provided the supplier with an exemption certificate, the supplier is not required to charge or collect the GST/HST on the consideration for the supply of the office furniture to the Agency. If this information does not completely address your particular situation, you may wish to refer to the Act or relevant regulation, or call GST/HST Rulings at 1-800-959-8287 for additional information. For listed financial institutions that are selected listed financial institutions (SLFIs) for GST/HST or Quebec sales tax (QST) purposes or both, whether or not they are located in Quebec, the CRA administers the GST/HST and the QST. 13. Who are MLAs and what is their role? increase predictability in the development environment, for example by establishing “no-go,” “conditional” and “go” areas for development and redress of the spatial legacy of apartheid. This version replaces the one dated May 2010. provincial roads and traffic. The participating provinces include New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario and Prince Edward Island, but do not include the Nova Scotia offshore area or the Newfoundland offshore area except to the extent that offshore activities, as defined in subsection 123(1) of the Act, are carried on in that area. GST/HST Memorandum 1-4, Excise and GST/HST Rulings and Interpretations Service, GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is Made in a Province, Supplies of property and services made by provincial government entities, Supplies of property and services made to provincial government entities, Documentation for supplies made to listed entities entitled to point-of-purchase relief, Supplies made to employees of listed entities entitled to point-of-purchase relief, GST/HST Policy Statement P-247, What constitutes an “other body established by government” for purposes of the Excise Tax Act (the Act), GST/HST Memorandum 15-1, General Requirements for Books and Records, GST/HST and QST - Financial institutions, including selected listed financial institutions, determining whether a single or multiple supplies are made, determining the legal status of the entity making or acquiring the supply, considering the application of certain provisions of the Act that are applicable to provincial government entities, determing the tax relief to which the government entity may be entitled, where a provincial or territorial government has agreed to a pay-and-rebate model, all government departments and Crown agents pay the GST/HST at the time of purchase and listed entities subsequently claim a government rebate of 100% of the GST/HST paid or payable, it is a listed entity purchasing the taxable property or service on its own behalf, it provides sufficient documentary evidence to show that it is eligible for point-of-purchase relief from the GST/HST, provincial or territorial government purchase orders and standing offers, any record contained in a computerized retrieval or data storage system, any other document validly issued or signed by the provincial or territorial government GST/HST registrant. 31. All of the provinces and territories except New Brunswick and Alberta have signed RTAs. The government of a city, town or village is called a municipal government. 28. 7. 21. Public Service is divided into ministries. Therefore, their government departments and all of their Crown agents will pay the GST/HST on their purchases of taxable property and services. Here comes the need of a central authorities system and native authorities system. In particular, an RTA defines the obligations of federal government entities to pay, collect, report and remit specified provincial taxes, as well as the obligations of provincial government entities to pay, collect, report and remit specified federal taxes. Crown corporations, and certain boards, commissions and agencies involved predominantly in commercial activities that are not registered for GST/HST under a BN of a provincial or territorial government are required to register separately for GST/HST purposes and are generally subject to all the provisions in the Act that apply to registrants. Federal, Provincial and Municipal Responsibilities . 11. 9. How do the three branches of government work? In this case, the suppliers will charge the GST/HST on the consideration for the supplies of hotel and meals made to the employee, even though the employee is attending the conference as an employee of a Department listed on Schedule A to the Canada-Yukon RTA. Suppliers must charge the GST/HST on their taxable supplies of property or services made to a government entity of a province that is entitled to point-of-purchase relief from the GST/HST (Manitoba, Saskatchewan, Alberta, the Northwest Territories and Yukon) unless the entity meets both of the following conditions: 27. The GST applies in the rest of Canada at the rate of 5%. 16. An exemption certificate or certification clause is a statement detailing that a purchase is being made by a listed entity of a province or territory that is entitled to point-of-purchase relief from the GST/HST. In this case, the supplier must retain the documentary evidence to substantiate why no GST/HST was collected on the taxable supply of the audiovisual equipment made to the Department. Since it is the employee and not the Department that is liable to pay for purchases made with the credit card, the employee cannot use an exemption certificate or a certification clause to claim relief from payment of the GST/HST on the employee’s credit card purchases. Education is a provincial government responsibility in Canada. 26. 17. In Canada, provincial governments have constitutional responsibility for “municipal institutions.” In B.C., that provincial responsibility represents a unique system of local governance that emphasizes the empowerment, fiscal independence, accountability and collaboration of local government. (See also: Nova Scotia: The Cradle of Parliamentary Democracy.) The first elected assembly in what is now Canada was held in Halifax in 1758. Provinces also have exclusive competency over a number of areas, which include: The President’s Coordinating Council (PCC)is a statutory body established in terms of the Intergovernmental Relations Framework Act of 2005, which brings together the three spheres of Government on matters of common interest and national importance, thereby strengthening cooperative government. The first was composed of executive councillors, appointed, as before, by the crown. The Provincial government is responsible for issues that are explicitly given to them in Canada’s written constitution ¬ the Constitution Act, 1867. Provincial: Government of Ontario. For purposes of the Act, a provincial government includes the governments of Northwest Territories, Yukon Territory and Nunavut. See list of current Ministries Among other things, the forum looked at: Copyright 2020 Government of South Africa. Such supplies by a provincial or territorial government would include the supply of a driver’s licence or a birth certificate or the registration of a mortgage in a property registration system. Provincial: Role, powers and functions. GST/HST Memorandum 1-4, Excise and GST/HST Rulings and Interpretations Service, explains how to obtain a ruling or an interpretation and lists the GST/HST rulings centres. The face of the credit card sets out the name of the employee. While the precise powers of these local forms of government range from province to province, they tend to be responsible for such things as local planning and development, protection of persons and property, transportation, utilities, and local parks and recreation. All the provincial/territorial government entities under the particular BN for a province/territory collectively form the provincial/territorial government registrant. Powers are defined by the Constitution Act, 1867. 20. Besides being able to make provincial laws, a provincial legislature may adopt a constitution for its province if two thirds of its members agree. The office furniture is acquired in the name of the Agency and the Agency provides an exemption certificate certifying that it is a listed entity entitled to point-of-purchase relief. The information in this publication does not replace the law found in the Act and its regulations. As purchasers, there are 2 ways in which a provincial or territorial government and its listed entities may be eligible for relief from the GST/HST: claiming point-of-purchase relief from payment of the GST/HST through the use of an exemption certificate or a certification clause in a contract. Section 146 deems certain listed supplies made for consideration by a government, or a body established by a government, among others, to be made in the course of a commercial activity unless the supply is specifically exempt from the GST/HST under another provision of the Act. The governments of all the participating provinces, as well as Quebec, British Columbia and Nunavut, have agreed to use the pay and rebate model. In addition, section 20 of Part VI of Schedule V lists a number of supplies of an administrative or regulatory nature that are exempt supplies when made by, among others, a government or a body established by a government. According to the Constitution, provinces may have legislative and executive powers, concurrent with the national sphere, over: These powers can be exercised to the extent that provinces have the administrative capacity to assume effective responsibilities. The government includes the cabinet (formally the Executive Council of Ontario) of the day, selected from members of the Legislative Assembly of Ontario, and the non-political civil service staff within each provincial department or agency.The civil service that manages and delivers government policies, programs, and services is called the Ontario Public Service. A provincial constitution must correspond with the national Constitution. You may also visit the Revenu Québec website at revenuquebec.ca to obtain general information. A list of federal, provincial, and municipal government responsibilities based upon current legislation and Cabinet positions. The Crown is represented through the office of the lieutenant-governor. For example, the supplier should retain a copy of an exemption certificate or contract containing a certification clause. Such documents may include: 30. This is in contrast to the legislative branch of government, which is responsible for debating and passing legislation and, in Canada, holding the executive accountable. In this publication, all legislative references to the “Act” are to the Excise Tax Act, unless otherwise specified. Non-participating province means Quebec, Manitoba, British Columbia, Saskatchewan, Alberta, the Northwest Territories, Yukon and Nunavut. For audit purposes, when determining whether a supply has been made to a listed entity eligible for point-of-purchase relief, the CRA will examine the business records that are normally kept by a supplier. The President’s Coordinating Council (PCC)is a statutory body established in terms of the Intergovernmental Relations Framework Act of 2005, which brings together the three spheres of Government on matters of common interest and national importance, thereby strengthening cooperative government. However, all provincial government institutions and the conventions that shape their operation remain closely modelled after the British Westminster parliamentary tradition. 29. This memorandum explains the application of Part IX of the Excise Tax Act to taxable supplies made by or to provincial and territorial governments, including their Crown corporations, boards, commissions and agencies that are agents of the Crown. Provincial governments fund their services through provincial income taxes, and in most provinces, a provincial sales tax as well. The Provincial Government is responsible for the provision and administration of: Provincial/territorial government entity means, for the purposes of this memorandum, a provincial or territorial entity that would be included in the definition of government for purposes of the Act. In each of the 10 provinces in Canada, the provincial government is responsible for areas listed in the Constitution Act, 1867, such as education, health care, some natural resources, and road regulations. The origins of democracy in Canada can be traced to the development of representative government. 18. The provincial Government of Ontario is responsible for: health, education, driver and vehicle licensing, energy, human rights, natural resources, environment, social services and more. The employee (for the Department) may make use of an exemption certificate or a certification clause in a contract to claim relief from payment of the GST/HST on the Department’s purchase of the audiovisual equipment because: the Department is listed on Schedule A to the Canada-Manitoba RTA, the agreement between the Department and the credit card issuer confirms that the Department is solely liable to pay for all purchases made with the credit card. Paragraph 122(b) of the Act binds Her Majesty in right of a province in respect of obligations as a supplier to collect and to remit tax in respect of taxable supplies it makes. Municipalities are often divided into wards and voters will elect councillors (or aldermen) who represent them at city or town council. These politicians are known as the Members of Provincial Parliament. If you are located in Quebec, call Revenu Québec at 1-800-567-4692 or visit their website at revenuquebec.ca. For enquiries, contact us. In particular, it focuses on how provincial or territorial entities may be registered for GST/HST purposes, their eligibility for relief from the GST/HST on taxable purchases, and the documentary requirements for vendors that make taxable supplies to provincial or territorial entities that are entitled to point-of-purchase relief from the GST/HST. There are also a few areas in which the provincial and federal governments share authority, such as business regulation, agriculture policy, and welfare. An employee of a Government of Yukon department (the Department), which is listed on Schedule A to the Canada-Yukon RTA, attends a 3-day conference in Yellowknife, Northwest Territories, on behalf of the Department. If you are uncertain as to whether a supply is made in a participating province, see GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is Made in a Province. Section 91 of the Constitution Act, 1867 defines the federal government’s legislative authority. There are nine provincial governments. 12. Premiers are appointed by the President. For additional information on which types of entity will qualify as an other body established by a government for purposes of the Act, refer to GST/HST Policy Statement P-247, What constitutes an “other body established by government” for purposes of the Excise Tax Act (the Act). Provincial and territorial governments, including their Crown agents, provide various types of property and services in the course of fulfilling their mandates and responsibilities. Municipal governments are given their authority by the provincial government. Also responsible for the Transportation Safety Board. 10. 6. Decisions are taken by consensus, as is the case in the national Cabinet. Where a supplier has not charged the GST/HST on taxable supplies of property or services to a listed entity that is entitled to point-of-purchase relief, the supplier must maintain sufficient documentary evidence that the listed entity was the recipient of the supply and was eligible for that relief. Purchases of taxable property or services made by employees of a listed entity in the employee’s own name are subject to the GST/HST even if the employee makes the purchase in the course of employment. Depending on the province, this can be the department of: Parents have the main responsibility. In this form of government, laws are made and taxes are levied by a body that answers to its citizens. Although the GST/HST may be payable in respect of their purchases, provincial and territorial governments and their Crown agents are not bound as purchasers by the provisions of the Act pursuant to section 122. However, they may be eligible under the other provisions of the Act to claim input tax credits (ITCs) or rebates (for example, a public service bodies’ rebate, a new housing rebate or a pension entity rebate).
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