GI-197 “Out-of-Pocket Expenses” 17 December 2021

Policy Tabs

Summaries

Summary Under

Expenses not incurred as agent

“When a supplier, in the course of supplying a service to a client, pays an out-of-pocket expense [defined as an...

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Summary Under

listing of expenses typically not incurred as agent

Expenses incurred by a supplier of taxable services as agent for its client are not subject to GST/HST when it is reimbursed for those amounts by...

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Summary Under

no limitation where specific reimbursement per ITA s. 67.1(2)(c)

In the context of a discussion of the treatment of expenses incurred by a supplier of services to a client otherwise than as agent for the client,...

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Summary Under

no limitation under s.67.1 where specific reimbursement

In the context of a discussion of the treatment of expenses incurred by a supplier of services to a client otherwise than as agent for the client,...

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