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GST/HST Memorandum 3-3-5 “Place of Supply in a Province – General Rules for Intangible Personal Property” January 2025-- summary under Paragraph 6(2)(a) Summary Under Tax Topics- Excise Tax Act- Regulations- New Harmonized Value-Added Tax System Regulations- Section 6- Subsection 6(2)- Paragraph 6(2)(a) Example 5 A student in Ontario with a New Brunswick permanent address purchases for $250 at an Ontario membership desk a six-month membership to use the club’s fitness facilities, which are in both provinces. ...

IT-359R2 "Premiums and Other Amounts with Respect to Leases " 20 December 1983-- summary under Compensation Payments Summary Under Tax Topics- Income Tax Act- Section 9- Compensation Payments 1. ...

Excise and GST/HST News – No. 96 under "University and public college meal plans" June 2015-- summary under Section 133 Summary Under Tax Topics- Excise Tax Act- Section 133 assimilation of supply to agreement Sched. ...

CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 18-- summary under Debt Security Summary Under Tax Topics- Excise Tax Act- Section 123- Subsection 123(1)- Debt Security exempt assignment of conditional sales contract future payments/related assignor commission also exempt In 112274, CRA concluded that the assignment of an instalment contract did not constitute a financial service. ...

CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 31-- summary under Financial Instrument Summary Under Tax Topics- Excise Tax Act- Section 123- Subsection 123(1)- Financial Instrument futures contracts on emission allowances Is an emission allowance (e.g., a carbon offset) a commodity for GST/HST purposes? ...

CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 30.-- summary under Supply Summary Under Tax Topics- Excise Tax Act- Section 123- Subsection 123(1)- Supply settlement of right to receive full widget shipment not a taxable supply Supplier agrees to deliver 100 widgets to the Recipient at $10 per widget, but is only able to obtain 20 widgets. ...

CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 33-- summary under Section 144 Summary Under Tax Topics- Excise Tax Act- Section 144 s. 144 applies only if importation before agreement Respecting the situation where goods are delivered or made available, in accordance with Incoterms, after the goods are imported but before Customs release, CRA stated: Section 144 will not deem the supply of goods to be made outside Canada if the agreement for the supply has been entered into before the goods are imported. ...

CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 30.-- summary under Subsection 182(1) Summary Under Tax Topics- Excise Tax Act- Section 182- Subsection 182(1) settlement of right to receive full widget shipment not a taxable supply Supplier agrees to deliver 100 widgets to the Recipient at $10 per widget, but is only able to obtain 20 widgets. ...

CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 12-- summary under Subsection 284.1(3) Summary Under Tax Topics- Excise Tax Act- Section 284.1- Subsection 284.1(3) general principles for waiver of penalties Generally, penalties would be cancelled or waived where they have resulted from an extraordinary circumstance beyond a person's control, which prevented the person from complying with the reporting requirements in section 273.2. ...

CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 14-- summary under Paragraph (q) Summary Under Tax Topics- Excise Tax Act- Section 123- Subsection 123(1)- Financial Service- Paragraph (q) deeming of financial services to be taxable Corporation A, which provides management services to a partnership whose principal business is the investing of funds, also charges the partnership a fee for making an advance, granting credit or lending money (i.e., for services that would be financial services in the absence of (q).) ...