ARTICLE · 27 SEPTEMBER 2017

New GST/HST Rules Affecting Partnerships

Crowe Soberman LLP

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New draft Goods and Services/Harmonized Sales Tax (GST/HST) proposals were released by the federal Department of Finance on September 8, 2017 for public consultation.

CanadaTax

Frédéric Pansieri, BBA, CPA, CA

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New draft Goods and Services/Harmonized Sales Tax (GST/HST) proposals were released by the federal Department of Finance on September 8, 2017 for public consultation. The new HST and GST proposals ("proposals") will be effective on certain amounts payable by certain limited partnerships to their general partner(s).

Current Rules

Under the current rules, any management or administration service provided by a person as a general partner of a limited partnership is generally deemed to have been done by the partnership and not by the general partner. As a result, there would be no supply of the management services from the partner to the partnership for GST/HST purposes and no tax to charge.

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