Debt Security

Table of Contents

Cases

2441-0946 Québec Inc. (c.b.a., Insta-chèques) v. Agence du revenu du Québec, 2017 QCCA 1491

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(a) - Subparagraph 149(1)(a)(iii) company in a cheque-cashing business was a "dealer in … financial instruments" 251

See Also

Casa Blanca Homes Ltd. v. The Queen, 2013 TCC 338 (Informal Procedure)

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Words and Phrases
deposit
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply possible to structure separate assignments 252

Administrative Policy

24 January 2018 Ruling 156434

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (d) separately stated originating fee for sourcing credit agreement was part of consideration for its assignment 195

10 February 2017 Ruling 162056

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) the purchase of an IP royalty gives rise to non-creditable GST/HST to the investor 126
Tax Topics - Excise Tax Act - Section 182 - Subsection 182(1) buyout of royalty agreement not subject to s. 182 176
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Commercial Activity receipt of royalty not considertion for a taxable supply 117

CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 18

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5 December 2003 Interpretation 44874

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 136 - Subsection 136(1) concurrent lease qualified as lease 202

April 1999 GST Memorandum (New Series), 17.1

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3 September 1997 Ruling HQR0000579

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1 December 1994 P-170 "Debt Security and Contingent Amounts"

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