Section 177

Subsection 177(1) - Supply on Behalf of Person Not Required to Collect Tax

Administrative Policy

GST/HST Info Sheet GI-012, Agents, November 2005

Election under s. 177(1)

[A] principal may elect to charge and account for the tax, instead of the agent, when the principal would otherwise not...

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Agency 177

25 February 2005 Ruling Case No. 51031

Ruling that a company was acting as agent for the non-registrant estates in making estate sales, so that it was required to collect GST on the...

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Agency 30

GST/HST Info Sheet GI-009 November 2004

Application of GST on general principles or under s. 177(1) whenever there is a consignment sale

A consignment is an arrangement in which an owner...

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Words and Phrases
consignment

GST M 300-7 "Value of Supply" under "Supply by Agents"

General synopsis.

Subsection 177(1.1)

Administrative Policy

21 September 2018 Interpretation 167678

CRA commented on the use of a prepaid concurrent lease structure to finance equipment leases. The Lessor leases equipment to consumers. The Trust,...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 136 - Subsection 136(1) prepaid concurrent lease structure respected 375

CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 2

BCo purchases tangible personal property from ACo. They enter into a billing agent election under s. 177(1.1) such that BCo issues the invoice,...

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GST/HST Notice 284 "Bare Trusts, Nominee Corporations and Joint Ventures" February 2014

After noting that "where a nominee corporation is a...registrant that makes taxable supplies as agent on behalf of the participants in a joint...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 240 - Subsection 240(3) - Paragraph 240(3)(a) taxable supply of nominee services 63
Tax Topics - Excise Tax Act - Section 273 - Subsection 273(1) administrative tolerance for nominee operators 197
Tax Topics - General Concepts - Agency acquisitions of agent those of principal 116

16 March 2009 Interpretation Case No. 110027

CRA noted that a nominee corporation for beneficial owners engaged in a condominium development could make the s. 177(1.1) election. CRA...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) 73
Tax Topics - Excise Tax Act - Section 240 - Subsection 240(1) beneficial owners rather than nominee for condo project are considered to be engaged in commercial activity 215

16 March 2009 Interpretation 110027

Under a written agreement between a nominee corporation that is an agent of the beneficial owners ("Nominee" and “Beneficial Owners,”...

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Forms

GST506 "Election and Revocation of an Election Between Agent and Principal"

A registrant billing agent acting as an agent for a supplier in...

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Subsection 177(1.11)