Words and Phrases - "professional status recognized by statute"

a
88
b
44
c
80
d
54
e
38
f
31
g
20
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
81
q
3
r
77
s
90
t
47
u
16
v
9
w
23
y
2

8 August 2019 GST/HST Ruling 188320 - Tax status of memberships

Summary Under
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 18
a provincial requirement for certain jobs to be held by members of an NPO satisfied the ETA “professional status recognized by statute” requirement

The Organization, which is a non-profit organization for ETA purposes, makes supplies of one-year memberships (“Type A Memberships”) to members of “Profession X”, thereby permitting the members to use a particular professional designation. After ruling that the fees were exempted consideration under Sched. V, Pt. V, s. 18, CRA stated:

The [Organization] supplies [Type A] Memberships which are required to use the title […] and maintain the professional status of [Professional X]. Persons who have a [Type A] Membership in the [Organization] are required to have advanced education in […] and are expected to maintain their knowledge through continuing education. Regulations in [Province A, Province B, and Province C] limit certain jobs within the […] industry to a person who is a [Professional Y] or a [Professional X] registered with the [Organization]. Therefore, the [Type A] Membership is required to maintain a professional status that is recognized by statute.

Words and Phrases
professional status recognized by statute