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The King, 2025 TCC 44-- summary under Subsection 175(1) Summary Under Tax Topics- Excise Tax Act- Section 175- Subsection 175(1)- Paragraph 175(1)(b) hospital employers could not apply s. 175(1) to the reimbursed health care expenses of their employees The appellants, which were Nova Scotia health authorities operating hospitals, through the administrator of a health care plan, reimbursed their employees for their costs including HST of acupuncture, massage therapy, naturopathy, or homeopathy services. ... After indicating (at para. 27) that the only “notable difference” between this case and Westcoast Energy was that in Westcoast Energy the “appellant sought to use the deeming effect of subsection 175(1) as a basis for claiming input tax credits rather than the public service body rebate,” Wong J went on to find that here s. 175(1) did not apply, stating (at paras. 30 – 31): Here, the Services are of a particularly personal and individual nature, designed to be consumed by the person purchasing the supply. … [I]t is difficult to reasonably conclude that the Services were used by the appellants’ employees in the course of their employment activities, as I would expect them to access these types of services on their personal time. … [T]he connection between the use of the Services and the employee’s employment activities is even more tenuous when the employee’s family member receives the supply. ...

The King, 2023 TCC 45, aff'd 2025 FCA 27-- summary under Specified Provincial Input Tax Credit Summary Under Tax Topics- Excise Tax Act- Section 236.01- Subsection 236.01(1)- Specified Provincial Input Tax Credit Bell Canada received single supplies of electricity from its Ontario electricity suppliers so that their full charges were subject to provincial ITC recapture The appellant (Bell Canada) was required as a result of ETA s. 236.01 and Part 6 of the New Harmonized Value-added Tax System Regulations, No. 2 (the “Recapture Regulations”) to recapture 100% of the input tax credits that it claimed in respect of the 8% tax that it paid under s. 165(2) on the consideration for the supplies to it in Ontario of electricity. ... As … noted in City of Calgary, such supplies are parts or components of the single overall supply of electricity. … To paraphrase [O.A. ... Regarding a submission that Bell Canada (at para. 131) that it “could have purchased the electricity from a retailer and the transmission and distribution services from a Local Distributor,” he stated (at para. 132) that the “Court must make its decision based upon the supplies actually made ….” ...

The King, 2025 TCC 47-- summary under Subsection 15(2) Summary Under Tax Topics- Income Tax Act- Section 15- Subsection 15(2) character as shareholder advance or salary is determined by intentions at payment time A small contracting company made regular bi-weekly payments to its two shareholders (Mr. and Mrs. ... He concluded (at para. 27): This is the type of situation … wherein a shareholder receives draws on the shareholder loan account throughout the year and then a dividend determination is made at some point for the year. ...

The King, 2023 TCC 45, aff'd 2025 FCA 27-- summary under Supply Summary Under Tax Topics- Excise Tax Act- Section 123- Subsection 123(1)- Supply Bell Canada received single supplies of electricity from its Ontario electricity suppliers Bell Canada was required as a result of ETA s. 236.01 and the related regulation to recapture 100% of the input tax credits that it claimed in respect of the 8% Ontario HST that it paid on the consideration for the supplies to it in Ontario of electricity. ... As … noted in City of Calgary, such supplies are parts or components of the single overall supply of electricity. ...

The King, 2025 TCC 36 (Informal Procedure)-- summary under Subsection 334(1) Summary Under Tax Topics- Excise Tax Act- Section 334- Subsection 334(1) application was mailed about a month before it was stamped as received by the CRA mailroom Whether the taxpayer had timely filed his application for the Ontario component of the new housing rebate pursuant to ETA s. 256.21(1) for his newly-renovated home turned on when the substantial renovation had been “substantially completed” (which started the running pursuant to s. 46(6) of the New Harmonized Value Added Tax System Regulations of the two year period for filing the application) and on when the application was filed (which, pursuant to s. 334(1) was deemed to be the mailing date). ... Before allowing the taxpayers appeal, Yuan J stated (at para. 41): I have difficulty imagining what better evidence the CRA could reasonably expect an applicant to produce as proof of filing where the application was submitted by regular mail …. ...

The King, 2024 TCC 9, rev'd in part 2025 FCA 60-- summary under Subsection 160(1) Summary Under Tax Topics- Income Tax Act- Section 160- Subsection 160(1) marrying and caring for the transferor was not consideration for the transfer Two months after their marriage, the taxpayer received (on January 8, 1993) from her 80-year old ailing husband (“CC”) the transfer of a property valued in excess of his subsequently assessed tax liabilities for various taxation years including his 1988 and 1989 years (as a result of losses from a partnership investment being denied). ... A promise to marry that had already been fulfilled by the Appellant at the time of the Transfer cannot be consideration given by the Appellant for the Property at the time of the Transfer. … The Appellant continued to work outside the home after marrying CC and had no special training qualifying her to care for CC in a manner beyond the level of care that might be expected of any spouse. ...

The King, 2025 TCC 36 (Informal Procedure)-- summary under Paragraph 46(6)(a) Summary Under Tax Topics- Excise Tax Act- Regulations- New Harmonized Value-Added Tax System Regulations, No. 2- Section 46- Subsection 46(6)- Paragraph 46(6)(a) evidence of taxpayer’s accountant accepted as to when she mailed the rebate application Whether the taxpayer had timely filed his application for the Ontario component of the new housing rebate pursuant to s. 256.21(1) for the home of him and his spouse turned on when the substantial renovation of that home was substantially completed (which started the running pursuant to s. 46(6)(a) of the New Harmonized Value Added Tax System Regulations, No. 2 of the two year period for filing the application) and on when the application was filed (which, pursuant to s. 334(1) was deemed to be the mailing date). ... Before allowing the taxpayers appeal, Yuan J, stated (at para. 41): I have difficulty imagining what better evidence the CRA could reasonably expect an applicant to produce as proof of filing where the application was submitted by regular mail …. ...