21 March 2001 GST/HST Interpretation 33651 - Application of the GST/HST to the Service of Maintaining Utility Maps

Dear XXXXX:

Thank you for your letter of November 21, 2000, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to charges related to the maintenance of utility maps. You asked that we reconsider the opinion provided in our letter of July 30, 1991, that this supply is subject to tax.

We have reviewed the additional information provided in your letter but must confirm our position that the supply of keeping utility maps up-to-date made by XXXXX to XXXXX will not fall under the exemption provided in paragraph 20(e) of Part VI to Schedule V of the Excise Tax Act.

Paragraph 20(e) of Part VI to Schedule V provides an exemption to supplies made by a government, municipality, or by a board, commission or other body established by a government or municipality of:

"a) a supply of a service of providing information, or of any certificate or other document, in respect of

i) the title to, or any right or estate in property,

ii) any encumbrance or assessment in respect of property, or

iii) the zoning of real property."

It is our view that a supply of maintaining, revising or upgrading maps is not a supply of a service of providing information or of any certificate or other document relating to rights, titles, encumbrances or assessments in respect of property or for the zoning of real property.

Accordingly, the service of maintaining the maps does not fall under the exemption in paragraph 20(e) Part VI of Schedule V. As no other exempting provision applies, XXXXX is appropriately charging GST on the consideration paid by members of XXXXX for that supply.

Should you have any further questions or require clarification on the above matter, please do not hesitate to contact me at (613) 952-9590.

Yours truly,

Elaine Bonnah
Municipalities and Health Care Services Unit
Public Service Bodies and Governments Division
Excise and GST/HST Rulings Directorate