Rules · EXM-N
EXM-N03 — Grants and subsidies. General rule
Current — Verified against the live source. Safe to cite.
Grants and subsidies. General rule: a transfer payment is not consideration for a supply and is not subject to GST/HST. The test is direct link — where a direct link to a supply exists, the payment is consideration. CRA retired the old "public purpose" test; do not use that phrase
Sources
- Memorandum 18-4 (primary) · local copy