Exposure Draft No. PUB00424 clarified that: 1) individual professional board directors with no other associated taxable activity aren’t required to register for GST, and their service on boards is excluded from the definition of taxable activity; and 2) director services provided under contract by PSCs aren’t excluded from the definition of GST-taxable activity, where the supply of services is part of a continuous and regular activity. …
Source: news.bloombergtax.com
