New Harmonized Value-added Tax System Regulations, No. 2
Marginal note:Prescribed classes
2. (1) For the purposes of subsection 132.1(3) of the Act, the following classes of persons are prescribed:
(b) non-profit organizations; and
(c) selected public service bodies.
Marginal note:Permanent establishment in a province
(2) For the purposes of subsection 132.1(3) of the Act, a person referred to in subsection (1) is deemed to have a permanent establishment in a province if a place in the province would be a permanent establishment (as defined for the purposes of Part IV of the Income Tax Regulations) of the person under the following circumstances:
(a) the person were a corporation; and
(b) the person’s activities were a business for the purposes of the Income Tax Act.
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