A supply of real property by a Public Service Body, such as UBC, is exempt unless it is carved out of the general exemption and another specific exemption is not available.
The Following Supplies are Taxable Supplies:
- Supplies of short-term accommodation (less than one month).
- Leases of real property where continuous use or possession of the property is provided for a period of less than one month and the property is leased in the course of a business carried on by UBC (other than short-term accommodation).
- Licences to use real property for any period where the licence is granted in the course of a business carried on by UBC (other than supplies of short-term accommodation).
- Leases, licences or similar arrangements for parking spaces.
- Sales of new residential complexes.
- Sales of vacant land to an individual or to a personal trust.
- Supplies of real property used primarily in commercial activities.
- Supplies of parking spaces except parking spaces supplied to individuals living in university residences
- Supplies of real property where UBC has elected for them to be taxable (please consult with the University Tax Manager to determine whether an election has been made for a particular property). This excludes:
- supplies of a residential complex or a residential unit in a residential complex by way of lease, licence or similar arrangement for the purpose of occupancy as a place of residence by an individual for a period of continuous occupancy by the same individual for at least one month; or
- a supply of a residential unit as a place of residence where the consideration does not exceed $20 per day. (i.e. these supplies are exempt)
The GST/HST Invoicing Decision Tree describes UBC’s GST/HST treatment of supplies.