Finance committee  Yes. The entity in charge runs the building on a not-for-profit basis.

Finance committee  Good afternoon. My name is Pierre Mercille. I am the senior legislative chief of the Department of Finance Sales Tax Division. As you said, part 2 of the bill deals with the goods and services tax, or GST, and the harmonized sales tax, or HST. Part 2 starts at clause 89 and ends

Finance committee  The intent behind that “closely related” test is to identify when you have a group of corporations that essentially act as one entity because the overall control of everything is under the same person, essentially. These rules were working well and still work well, but given the

Finance committee  I have not heard about the three sisters in Alberta, but—

Finance committee  —what I want to point out is that this “closely related” test is specific to the GST. It's not like the “related” test in income tax, whereby your brothers and sisters are “related”. We're talking here about 90% ownership of the value of the shares that have full voting control.

Finance committee  I assume that in this fictitious example the person was qualifying under the closely related test before and will not qualify now. In that case, there are three different relieving rules that exist under the act that will not be available. There is one rule that allows a group

Finance committee  No, I don't think we have that information.

Finance committee  The services are relieved also. The supply is deemed to be made for—

Finance committee  —some consideration. If one person controls everything and has 100% of the shares and all of the votes, this doesn't affect that situation.

Finance committee  It's not in this part.

Finance committee  Good afternoon. My name is Pierre Mercille. I am the Senior Legislative Chief in the sales tax division of the Department of Finance. Part 2 of the bill implements measures involving the goods and services tax, as well as the harmonized sales tax. There are three different GST

Finance committee  I'm not sure that at this point we have this information. What we understand of the business model of those ride-sharing providers is that there has been no exchange of money between the driver in the application that facilitates the matching of the driver with the passenger. Th

Finance committee  I cannot answer in the name of those companies. These are often companies that are not located in Canada, so it's very difficult to force a business model on them. I guess they will let their drivers know what they intend to do.

Finance committee  Well, they're actually not located in Canada, and they argue that they're not making any supplies in Canada.

Finance committee  You can mention Uber, but there are many more companies. There's Lyft, and Facedrive, and all sorts of new companies that are coming on the market. Some may be located in Canada, and some are not. For those that are not located in Canada, normally the way the system works is th