I am not aware of the situation you're talking about, but in any case it would be for the CRA to basically make that determination because they are responsible for the administration of the tax.
On February 14th, 2022. See this statement in context.
On February 14th, 2022. See this statement in context.
February 14th, 2022 / 11:15 a.m.
Director General, Sales Tax Legislation, Sales Tax Division, Tax Policy Branch, Department of Finance
I am not aware of the situation you're talking about, but in any case it would be for the CRA to basically make that determination because they are responsible for the administration of the tax.
See context to find out what was said next.