Section 221

Subsection 221(1) - Collection of Tax

Cases

Rice v. ARQ, 2016 QCCA 666

Status (Mohawk) Indians selling gasoline on the Kahnawake Reserve to non-Indian purchasers were not exempted by s. 87 of the Indian Act from the...

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Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 35 - Subsection 35(1) s. 35 did not accord an unfettered right to trade 147
Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 25 no unfettered right of Indians to trade 167
Tax Topics - Other Legislation/Constitution - Federal - Indian Act - Section 87 status Indians were required to collect sales tax on sales to non-Indians 305
Tax Topics - Other Legislation/Constitution - Constitution Act, 1867 - Section 91 - Subsection 91(24) statutory verification obligations did not represent an ultra vires administrative burden 174

Administrative Policy

25 February 2016 CBA Roundtable, Q. 13

A U.S. based company took the position that it was not required to be registered for GST purposes, but after a CRA review, CRA unilaterally...

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25 February 2014 Memo 155876

The Corporation, which was registered, purchased a hotel through two unregistered nominees and was charged and paid GST, and claimed an ITC...

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Tax Topics - Excise Tax Act - Section 228 - Subsection 228(4) tax charged contrary to s. 221(2) did not eliminate s. 228(4) liability 89

CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 18. ("Pro-rating Remittances of GST/HST")

On the 15th of the month, Aco sell a commercial rental property, on which it had collected the monthly rents at the beginning of the month, to...

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GST M 500-2 "Returns and Payments"

Listing in Appendices of other amounts required to be collected, amounts required to be added to net tax, and other deductions from net tax.

Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 238 - Subsection 238(1) 0

Subsection 221(2) - Exception

See Also

International Hi-tech Industries Inc. v. The Queen, 2018 TCC 240

As a sale of lots to an unregistered corporate purchaser by a corporate vendor was not exempted under Sched. V, Pt. I, s. 9(2), the vendor was...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 152 - Subsection 152(1) - Paragraph 152(1)(b) departure of supplier from its usual prompt invoicing 274
Tax Topics - Excise Tax Act - Regulations - Input Tax Credit Information (GST/HST) Regulations - Section 3 - Paragraph 3(a) - Subparagraph 3(a)(ii) invoice not issued if not sent 244
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) no contractual nexus between ITC claimant and supplier 265
Tax Topics - Excise Tax Act - Section 168 - Subsection 168(9) possible deposits subsequently may have been applied by agreement as payments on account 233
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part I - Section 9 - Subsection 9(2) sale by corporation not exempted 30

2252493 Ontario Limited v. The Queen, 2017 TCC 20

The agreement of purchase and sale (APS) for the sale of a commercial property by the appellant named a corporation (“Mayling”), which was not...

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Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Recipient named purchaser rather than alleged beneficial purchasers was the recipient of real estate sale 120

Franklin Estates Inc. v. The Queen, [1994] GSTC 64 (TCC)

Bonner TCJ found that where by virtue of s. 221(2)(b) a vendor of real estate was not required to collect GST from the appellant, the vendor was...

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Lubbock Fine & Co. v Commissioners of Customs and Excise, [1993] EUECJ C-63/92, [1994] 3 All ER 705

A U.K. firm of chartered accountants received a lump sum from its landlord in consideration for surrendering the residue of a lease to the...

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Administrative Policy

GST/HST Notice 323, Proposed GST/HST Treatment of Assignment Sales, May 2022

Usual s. 221 rules apply to taxable assignments of purchase contract with builder (p. 4 under Q.3)

S. 192.10 does not change who is responsible...

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27 February 2020 CBA Roundtable, Q.29

In the context of sales of real property, the parties will normally prepare a statement of adjustments whereby, at closing, adjustments are made...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply post-closing adjustments to a real estate sale price are generally not subject to an obligation to charge GST/HST 278

May 2019 CPA Alberta CRA Roundtable, GST Session – Q.18

Joint venture participants, who had not made a joint venture election, purchased real estate collectively through a representative who was...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 273 - Subsection 273(4) back-dated election generally permitted if the parties had been treating one as in place 147
Tax Topics - Excise Tax Act - Section 296 - Subsection 296(1) - Paragraph 296(1)(b) CRA might assess purchaser directly where vendor had innocently relied on s. 221(2) 101

28 February 2019 CBA Roundtable, Q.26

A supplier relied on the GST/HST Registry – which showed that the recipient of a sale of real estate (a charity) had a business number ending in...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 281.1 - Subsection 281.1(1) no specific policy for providing interest relief where GST/HST Registry provided false positive 73

28 February 2019 CBA Roundtable, Q.12

A vendor transfers an office tower without a s. 167 election being made:

(a) Would a reimbursement to the vendor at closing for the portion of...

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Tax Topics - General Concepts - Agency municipal taxes on statement of adjustments are not a reimbursement to agent 198

23 March 2017 CBA Commodity Taxes Roundtable, Q.20

Mr. X has agreed to purchase a newly-constructed home from its builder and is subsequently paid $100,000 by the builder for the purchase...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part I - Section 2 no GST/HST should be charged on a cancellation fee paid by a new home builder to the purchaser 298
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Builder individual is a builder on assignment of new house purchase contract if original purpose was to resell house 123
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Real Property purchase contract was real property 106

Interpretation Revenu Québec TVQ. 16-30/R1 "Nominee Agreements" 9 December 2011

7. A nominee who fails to disclose, to the supplier of an immovable, the fact that the nominee is a mandatary is acting in the nominee's own name...

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31 October 2011 Ruling Case No. 136392

The granting of easements in consideration for a single lump sum payment was ruled to be a supply of real property by way of sale even though...

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3 November 2009 GST/HST Interpretation 109447 - Lease Surrender

The surrender of a lease to the landlord qualified as a demise of real property, so that s. 221(2)(b) and 228(4) applied to the consideration...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Sale surrender of leasehold interest was sale of real property 31

GST/HST Memorandum 19.5 "Land and Associated Real Property" October 2001

Option grant a sale of real property

66. …[A] person may grant another person an option to purchase or lease property. The granting of such...

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GST/HST Policy Statement P-111R, The Meaning of Sale with respect to Real Property, February 1995

S. 221(2) applies where transfer of an equitable interest, e.g., grant of option or of right to lease

E. Other application of sale

In the common...

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Paragraph 221(2)(b)

See Also

Ouazana v. The Queen, 2020 TCC 124 (Informal Procedure)

In February 2014, the taxpayer made a taxable supply of real property to a purchaser which represented that it was registered for GST and QST...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 241 - Subsection 241(1) a retroactive GST registration of a real estate buyer relieved the vendor of liability for failure to charge GST 327