Hello Peter....This is a link that might help..... http://www.gst.gov.bz/overview.html ... We did pay GST during our HOA days however it did not start until the GST program was implemented around 2005, even then only 10% of the dues & services..... There was then an increase to 12.5% a few years later.... Some HOAs do not pay simply because they do not qualify for the minimum threshold amount..... The GST people are very helpful, a quick phone call to the department can get you the answers you want.....We have found them helpful, in fact they assigned us a direct agent for our first year to assist us with the proper filing..... You are a fair and intelligent business man I am confident once you talk to them, you will find what is needed. Wishing you the best....

My friends call me Judyann

www.blackorchidrestaurant.com