Cases
Calgary (City) v. Canada, [2012] 1 S.C.R. 689, 2012 SCC 20
The Court found that the City's activity of acquiring public transportation facilities and assets would have been a "business" but for the fact...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 24 | 122 | |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Recipient | mere provision of earmarked funding did not render the Province a recipient | 262 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | alleged separate supply: a preparatory component | 291 |
See Also
Swift v. The Queen, 2020 TCC 115
Before finding that the individual appellant had constructed a home for personal use and not as a builder and, in particular, not as part of an...
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|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Builder - Paragraph (f) | home was constructed for personal use rather than as an adventure | 310 |
| Tax Topics - Excise Tax Act - Section 191 - Subsection 191(5) | application of the Coates test that a builder is not required to self-assess on building a home for his own occupation even where there may be a secondary resale intent | 400 |
630413NB Inc. v. The Queen, 2016 TCC 156 (Informal Procedure)
In 1995 Mr. West incorporated Peruvian and New Brunswick lottery businesses. In 2008 the corporations executed assignment agreements giving the...
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|---|---|---|
| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) | no business of assuming litigation | 69 |
University of Calgary v. The Queen, 2016 DTC 1006 [at 2522], 2015 TCC 321
Before finding (at para. 93) that the appellant (U of C), which was a public service body “carried on a single business, namely, the operation...
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|---|---|---|
| Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(2) | s. 141.01(2) required allocation of indirect (common area) costs between taxable and exempt use | 439 |
| Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(5) | method based on actual use of traceable inputs was appropriately appplied to indirect inputs | 171 |
Wadley v. The Queen, 2006 DTC 3401, 2006 TCC 440 (Informal Procedure)
The taxpayer let her neighbour's cattle graze on her pasture in consideration for a monthly fee per head, and agreed with her neighbour that he...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Business | 159 |
Richter & Associates Inc v. The Queen, 2005 TCC 92
The trustee in bankruptcy for a company ("Castor") which had essentially only engaged in investing in high-yield loans brought an action in its...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(2) | allocation between costs incurred by trustee in bankruptcy for bankrupt financial institution to provide litigation services to creditors, and costs incurred in connection with its action qua trustee | 392 |
| Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(5) | allocation between own suit and litigation support | 77 |
| Tax Topics - Excise Tax Act - Section 141.1 - Subsection 141.1(3) - Paragraph 141.1(3)(b) | action brought by trustee for bankrupt financial institution deemed to be not in course of commercial activity | 200 |
| Tax Topics - Excise Tax Act - Section 265 - Subsection 265(1) - Paragraph 265(1)(f) | trustee's own suit and litigation support activity were related | 295 |
| Tax Topics - General Concepts - Illegality | Act applied to what has occurred irrespective of legality | 145 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Business | litigation support services provided by trustee for bankrupt financial institution were an "undertaking" | 286 |
Institute of Chartered Accountants in England and Wales v. Customs & Excise Commissioners, [1997] BTC 5355 (C.A.)
In finding that the taxpayer, which exercised delegated powers to issue licenses and certificates to its members and exercised public control over...
Administrative Policy
15 January 2015 Ruling 151911r
An individual purchased vacant land (the Property) to hold as investment property jointly with an unrelated individual, with each owning a...
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|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part I - Section 9 - Subsection 9(2) - Paragraph 9(2)(a) | net rental profit reported for income tax purposes | 223 |
13 June 2013 Interpretation Case No. 109782
ACo was a registrant which, in order to promote sales of its products, provided purchasers with a chance to win a cash prize directly from it by...
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|---|---|---|
| Tax Topics - Excise Tax Act - Section 188 - Subsection 188(1) | promotional contest part of retail business | 124 |
P-167R "Meaning of the First Part of the Definition of Business"
In establishing that an activity is sufficiently "business-like" to qualify as an "undertaking", a number of factors should be considered,...
GST M 200-1-1 "Carrying on Business in Canada"
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 143 - Subsection 143(1) | 0 |
Articles
Paul V. Casuccio, "The Requirement to Register, Charge and Remit GST/HST on the Provision of Executor Services", Sales and Use Tax, Vol XI, No. 4, 2011, p. 598
Suggests (partly based on IT-377R, para. 5) that fees received from an estate by an individual who does not normally act as an executor may not be...