Cases
Canada (Attorney General) v. British Columbia Investment Management Corp., 2019 SCC 63
Before going on to find that the GST in question was being borne by provincial Crown property (which would have contravened s. 125 of the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(1) | statutory trust was not necessarily a “trust” | 271 |
| Tax Topics - Other Legislation/Constitution - Constitution Act, 1867 - Section 125 | ETA taxes that would be borne by portfolio of which a Crown agent was legal owner would contravene s. 125 | 298 |
| Tax Topics - Statutory Interpretation - Interpretation Act - Section 8.1 | “trust” interpreted in accordance with its common law meaning | 349 |
British Columbia Investment Management Corp. v. Canada (A. G.), 2018 BCCA 47, aff'd 2019 SCC 63
bcIMC was a BC Crown agent which was formed to manage and hold investments for the provincial pension plans. The governing Act created a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Constitution Act, 1867 - Section 125 | imposition of GST on investment assets held by a provincial Crown agent would have been prohibited by its governmental immunity but for the reciprocal taxation agreement | 515 |
| Tax Topics - Excise Tax Act - Section 267.1 - Subsection 267.1(5) - Paragraph 267.1(5)(a) | services of trustees of managing assets held in trust would not be supply in absence of s. 267.1(5)(a) | 170 |
| Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(1) | arrangement under which the beneficiaries only had rights to units and no ownership of underlying assets was treated as a trust | 170 |
| Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Act - Section 19 | enforcement of a reciprocal taxation agreement was possible pursuant to the Federal Courts Act | 246 |
Reference re Goods and Services Tax, [1992] 2 S.C.R. 445, [1992] GSTC 2
The collection and remittance obligations imposed on a province by s. 122(b) could not be equated to an appropriation of money from the Provincial...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Constitution Act, 1867 - Section 125 | imposing a GST collection obligation on the Province on supplies made by it did not violate s. 125 | 157 |
See Also
British Columbia Investment Management Corp. v. Canada (A. G.), 2016 BCSC 1803
The petitioner (bcIMC) was a BC Crown agent which was formed to manage and hold, under a provincial statutory trust, investments for the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Constitution Act, 1867 - Section 125 | BC Crown agent immune from HST otherwise imposed on investments held by it in a statutory trust, but bound to such HST based on intergovernmental agreement | 506 |
Administrative Policy
GST/HST Memorandum 18-2 “Provincial Governments” February 2020
Listed entitities
5. Listed entity means, for the purposes of this memorandum, a provincial or territorial government department/ministry, Crown...
31 May 2012 Quebec Information Bulletin 2012-4
To achieve greater harmonization of Québec's sales tax (QST) system with the federal goods and services tax (GST) and harmonized sales tax (HST)...
Paragraph 122(b)
Administrative Policy
GST/HST Memorandum 18-2 “Provincial Governments” February 2020
Requirement for provincial governments making taxable supplies to register, perhaps with one BN and multiple branches
10. Paragraph 122(b) of the...