Section 136.1

Subsection 136.1(1)

Administrative Policy

7 April 2022 CBA Roundtable, Q.10

Homes in a new residential subdivision may be supplied under long-term leases, especially on First Nations lands. The “buyer” might acquire a...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part I - Section 6.1 application of s.6.1 exemption to upfront lease prepayment determined by its attribution to particular lease intervals 206

28 February 2002 CBA Roundtable, Q.58

Tangible personal property located in Canada is acquired by a non-resident for lease to a resident with rentals payable on a monthly basis. Does...

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Paragraph 136.1(1)(d)

Administrative Policy

25 May 2019 GST/HST Interpretation 185880 - Lease modification and renewal

An unregistered non-resident lessor (“Lessor”) leases equipment to a registered resident for use in the course of its commercial activities in...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 142 - Subsection 142(1) - Paragraph 142(1)(b) place of supply established by equipment situs at lease commencement until its amendment 315

GST/HST Memorandum 3.3 "Place of Supply" April 2000

Situs of supply of leased property determined by place of legal delivery

19. ... T]he deterination would generally be based on where legal...

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Subsection 136.1(1.1)

Administrative Policy

23 March 2017 CBA Commodity Taxes Roundtable, Q.15

An Ontario private vocational college is the lessee of equipment from a non-registered non-resident which it imported itself, thereby resulting...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 220.07 - Subsection 220.07(1) double HST where equipment imported by lessee in then purchased by it 93
Tax Topics - Excise Tax Act - Section 220.06 - Subsection 220.06(1) lessee engaged in HST-exempt activities can be subject to double HST on equipment which it imports then subsequently purchases from the non-resident lessor 212

June 2012 Draft GST/HST Technical Information Bulletin B-103

For GST/HST purposes, a recipient of a supply by way of lease, licence or similar arrangement of tangible personal property that exercises an...

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Subsection 136.1(2)

Administrative Policy

30 August 2018 Ruling 185770

A non-resident insurer which otherwise was only making exempt (insurance policy) supplies in Canada was found to have been required to register...

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Other locations for this summary
Tax Topics - Excise Tax Act - Section 240 - Subsection 240(1) entering into an agreement to pool administrative support services triggered an obligation to register

Memorandum 8-3 - "Calculating Input Tax Credits"

ITC determined on a billing period by billing period basis

74. Under subsection 136.1(2), ongoing services will be treated as a series of separate...

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