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ARTICLE · 06 FEBRUARY 2014

New GST/HST Proposals For Hospital Parking

Borden Ladner Gervais LLP
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On January 24, 2014, Finance Minister Jim Flaherty announced proposed amendments to the Excise Tax Act ("ETA") to provide an exemption from the Goods and Services Tax/ Harmonized Sales Tax ("GST/HST") for hospital parking for patients and visitors (the "2014 Parking Proposals").

CanadaTax
Pamela Cross
Pamela Cross
Janet Kasun
Janet Kasun
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On January 24, 2014, Finance Minister Jim Flaherty announced proposed amendments to the Excise Tax Act ("ETA") to provide an exemption from the Goods and Services Tax/ Harmonized Sales Tax ("GST/HST") for hospital parking for patients and visitors (the "2014 Parking Proposals").1

By way of background, the 2013 Federal Budget ("Budget 2013") removed the general exemption from GST/HST for parking provided by a hospital foundation. As announced, the 2014 Parking Proposals introduce a narrowly defined exception which will exempt parking by hospital visitors and patients from GST/HST (referred to in this bulletin as the "Visitor Exemption"). The 2014 Parking Proposals apply to parking provided by either a hospital or a hospital foundation.

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