224-341

Table of Contents

Section 224 - Right of Supplier to Sue for Tax Remitted

Cases

S.P. Holdings Canada Inc.. v. Ikea Ltd., [2001] GSTC 93 (Que CA)

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Governor's Hill Development Ltd. v. Robert, [1993] GSTC 35 (Ont. Ct. G.D.), aff'd [1996] GSTC 43 (C.A.)

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 223 - Subsection 223(1) 85

See Also

Concol Construction Ltd. v. Andrews, [1995] GSTC 46 (Ont. Ct. J.)

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Pellizzari v. 529095 Ontario Ltd., [1995] GSTC 51 (Ont. Ct. J.)

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Lloyd v. Reierson and Reierson Logging Ltd., [1995] GSTC 26 (B.C. Prov. Ct.)

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Winnipeg Waste Disposal Limited Partnership v. The City of Portage La Prairie, [1992] GSTC 11 (Man. Q.V.), briefly aff'd [1993] GSTC 10 (Man. C.A.)

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Section 225 - Remittance of Tax

Administrative Policy

Excise and GST/HST News - No. 97 17 November 2015

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Subsection 225(1) - Net Tax

Cases

Canada v. Gastown Actors' Studio Ltd., docket A-663-99 (FCA)

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Administrative Policy

3 April 2017 Interpretation 164742

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply court costs award not consideration for a supply 278
Tax Topics - Excise Tax Act - Section 225 - Subsection 225(3.1) court award of costs plus GST/HST did not affect ability to claim ITCs for legal expenses 189

26 February 2015 CBA Roundtable, Q. 33

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) ITCs can be claimed for pre-registration periods 167

CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 26.

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) no ITC for tax paid in error 88
Tax Topics - Excise Tax Act - Section 222 - Subsection 222(1) deemed trust re HST collected in error 128

CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 36. ("ETA 169/225")

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Subsection 225(3.1)

Administrative Policy

3 April 2017 Interpretation 164742

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply court costs award not consideration for a supply 278
Tax Topics - Excise Tax Act - Section 225 - Subsection 225(1) litigant receiving a court award of costs plus GST/HST is not required to report such tax 82

Subsection 225(4) - Limitation

See Also

Chew Estate v. The Queen, [2013] GSTC 52, 2013 TCC 89 (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Subsection 141.01(5) 168

Paragraph 225(4)(c)

Administrative Policy

Memorandum 8-1 "General Eligibility Rules" 10 May 2005

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Subsection 141.01(2) 199

Subsection 225.1(2)

Administrative Policy

RC4082 "GST/HST Information for Charities" Rev. 13

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Subsection 225.2(1)

Selected Listed Financial Institution

Administrative Policy

Memorandum 17.6.1 "Definition of ‘Selected Listed Financial Institution'" July 2014

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Subsection 225.2(2)

Administrative Policy

B-107 "Investment Plans (Including Segregated Funds of an Insurer) and the HST" April 2013

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Forms

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Subsection 225.3(2)

Administrative Policy

B-107 "Investment Plans (Including Segregated Funds of an Insurer) and the HST" April 2013

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Subsection 225.2(5)

Administrative Policy

18 February 2015 Ruling 147237 [late election not accepted]

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Section 226

Subsection 226(2) - Taxable Supply of Beverage in Returnable Container

Administrative Policy

Returnable containers and goods [CRA Website]

Section 228

Subsection 228(2.1)

Administrative Policy

Technical Information Bulletin B-083R – Financial Services under the HST 23 May 1997

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Subsection 228(4) - Self-Assessment on Acquisition of Real Property

Administrative Policy

25 February 2016 CBA Roundtable, Q.11

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 296 - Subsection 296(2) S. 228(4) assessment technically does not trigger s. 296(2) crediting obligation 139

25 February 2014 Memo 155876

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 221 - Subsection 221(1) tax charged contrary to s. 221(2) did not eliminate s. 228(4) liability 88

18 February 2014 Interpretation 155500

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CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 31.

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May 1994 Institute of Chartered Accountants of Alberta GST Roundtable, Q. 3

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GST Memorandum (New Series) 19.1

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GST M 500-2-6 "Other GST Returns" under "Goods and Services Tax Return for Acquisition of Real Property"

Subsection 228(6)

Administrative Policy

25 February 2016 CBA Roundtable, Q. 5

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Subsection 228(7)

Articles

Allan Gelkopf, Zvi Halpern-Shavim, "Five Arbitrary Differences between Corporations and Partnerships for GST/HST Purposes", Sales and Use Tax, Federated Press, Volume XIII, No. 2, 2015, p. 674.

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Section 229

Subsection 229(1) - Payment of Net Tax Refund

Administrative Policy

May 2016 Alberta CPA Roundtable, GST Q.8

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CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 7

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 164 - Subsection 164(1) discretion to delay refund if pending audit 106

Subsection 229(2)

Administrative Policy

Excise and GST/HST News - No. 102 July 2017

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Subsection 229(3) - Interest on Refund

Administrative Policy

CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 5

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Section 231

Subsection 231(1) - Bad Debt — Deduction From Net Tax

See Also

North Shore Power Group Inc. v. The Queen, 2017 TCC 1

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 232 - Subsection 232(3) HST imposed on a customer through the issuance to it of a credit note by an insolvent supplier 284
Tax Topics - Excise Tax Act - Section 168 - Subsection 168(9) "deposit" for work being performed was not a deposit 159

Vivaconcept International Inc. v. The Queen, 2013 TCC 336

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 232 - Subsection 232(3) 23 month delay acceptable 192

Ministic Air Ltd. v. The Queen, 2008 TCC 296

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McCool v. The Queen, 2005 TCC 357 (Informal Procedure)

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Administrative Policy

P-084R "Forgiven Debts Considered Bad Debts" 8 March 1999

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 232 - Subsection 232(2) 48

B-042 "Refund, Adjustment or Credit of GST"

Policy Statement P-029R "Bad Debts Reduction when Accounts Receivable are Bought or Taken Back"

GST Policy Statement P-029, dated September 4, 1992 "Assignment of Accounts Receivable"

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Articles

Section 232.1

See Also

Nestlé Canada Inc. v. The Queen, 2017 TCC 33

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 181 - Subsection 181(1) - Coupon the mere posting and honouring by Costco of dollar-amount discounts for which it was reimbursed by Nestlé Canada did not come within the GST/HST coupon rules 300
Tax Topics - Statutory Interpretation - Hansard, explanatory notes, etc. acceptance of oral Crown statement as to provision's purpose 122

Administrative Policy

27 July 2012 Interpretation Case No. 126511

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28 January 2005 Interpretation Case No. 55951

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Articles

Shashi Fernando-Eden, "Commodity Tax Highlights", CA Magazine, August 2004, p. 34.

Section 232

Subsection 232(1)

See Also

HMR Commissioners v Investment Trust Companies (in liquidation), [2017] UKSC 29

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Unjust Enrichment investment funds had valid unjust enrichment claims against a supplier who had charged VAT on an exempt supply 778

Administrative Policy

7 December 2016 Ruling 158637

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 182 - Subsection 182(1) no GST/HST on a fee charged for the cancellation of an exempt supply agreement 156
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply contract cancellation fee not consideration for a supply 113
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part V.1 - 1 educational services not excluded 23

Subsection 232(2) - Adjustment

Administrative Policy

GST/HST Memorandum 12.2 "Refund, Adjustment, or Credit of the GST/HST under Section 232 of the Excise Tax Act" April 2008

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 232 - Subsection 232(3) 74

P-084R "Forgiven Debts Considered Bad Debts" 8 March 1999

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 231 - Subsection 231(1) 48

Subsection 232(3) - Credit or Debit Notes

See Also

GEM Health Care Group Limited v. The Queen, 2017 TCC 13

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 153 - Subsection 153(1) no barter of management services for HST purposes between two affiliates employing the same key manager 320
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Recipient no barter of managment services between affiliates/construction supplies acquired by parent as agent for owner-subs 192
Tax Topics - General Concepts - Agency construction supplies acquired by parent as agent for subsidiary owning the real estate 360

North Shore Power Group Inc. v. The Queen, 2017 TCC 1

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Words and Phrases
credit note
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 168 - Subsection 168(9) "deposit" for work being performed was not a deposit 159
Tax Topics - Excise Tax Act - Section 231 - Subsection 231(1) only suplier can claim the credit 180

Vivaconcept International Inc. v. The Queen, 2013 TCC 336

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 231 - Subsection 231(1) no requirement to pursue collection from insolvent company/write-off requirement satisfied 317

Quinco Financial Inc. (formerly Landex Investments Company) v. The Queen, 2013 TCC 20, aff'd 2014 FCA 108

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 298 - Subsection 298(1) - Paragraph 298(1)(a) statute-barring computation did not commence until residual ITCs claimed 226

Dowbrands Canada Inc. v. The Queen, [1997] GSTC 85 (TCC)

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Words and Phrases
consideration

Administrative Policy

25 February 2016 CBA Roundtable, Q.8

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 296 - Subsection 296(1) CRA “flexibility” to assess a prior return to allow an unclaimed s. 232 rebate credit 185

8 July 2013 Interpretation Case No. 145134

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 181.1 s. 232 trumps s. 181 in direct supplies 187

GST/HST Memorandum 12.2 "Refund, Adjustment, or Credit of the GST/HST under Section 232 of the Excise Tax Act" April 2008

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 232 - Subsection 232(2) 166

5 February 2013 Ruling Case No. 141852

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28 November 2011 Interpretation Case No. 137792

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16 December 2005 RITS No. 76598

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GST Memorandum 12.2

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Articles

Sheila Wisner, "Imported Services Price Adjustments - Uneven Ground", Canadian GST Monitor, March, 2009, No. 246, p. 1.

Subsection 232.02(4)

Administrative Policy

Brent F. Murray, "Pension Plans: A Step-by-Step Guide for complying with GST/HST Obligations", Canadian GST/HST Monitor, July 2014, Vol. 310, p.1

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Section 236.1

Subsection 236.01(2)

Administrative Policy

28 March 2013 Interpretation Case No. 141341

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Section 238 - Returns

Subsection 238(1) - Filing Required

Administrative Policy

CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 4

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GST M 500-2 "Returns and Payments"

Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 221 - Subsection 221(1) 24

Subsection 238(2.1)

Forms

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Forms

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Section 239

Subsection 239(1) - Authority for Separate Returns

Forms

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Section 240 - Registration

Subsection 240(1) - Registration Required

See Also

Restaurant Loupy's inc. v. The Queen, 2016 CCI 260 (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 171 - Subsection 171(3) continued to be registrant following revocation of registration number 300
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Registrant registrant based on wind-up activities 60
Tax Topics - Excise Tax Act - Paragraph 141.1(3)(a) holding discontinued equipment 143

Administrative Policy

19 May 2017 Interpretation 178323

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (d) holding LP for a commercial real estate LP was not engaged in a commercial activity 135

26 February 2015 CBA Roundtable, Q.26

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26 February 2015 CBA Roundtable, Q. 16

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 171 - Subsection 171(1) unregistered purchaser of commercial real estate subsequently registered as small supplier 250

May 2013 ICAA Roundtable, GST Q. 5 (reported in April 2014 Member Advisory)

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CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 15.

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20 August 2012 Interpretation Case No. 140855r (see also Ruling Case No. 137186)

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29 March 2012 Ruling Case No. 137186 [solicitation in Canada not sufficient]

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16 March 2009 Interpretation Case No. 110027

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) 71

9 March 2006 Canadian Bar Association Commodity Tax Section Roundtable, Q. 23

Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 273 - Subsection 273(1) 0

Q.23 – Bare Trustee as "Operator" of Joint Venture

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Tax Topics - Excise Tax Act - Section 273 - Subsection 273(1) 107

RC2(E) "The Business Number and Your Canada Revenue Agency Program Accounts"

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GST/HST Technical Information Bulletin B-068 "Bare Trusts" Amended 10 January 2005

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17 July 1995 Headquarter Letter File 11635-3

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Policy Statement P-051R2 "Carrying on Business in Canada" 29 April 2005

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 143 - Subsection 143(1) 173

Ex. 10

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Ex. 11

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Ex. 14

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P-015 "Treatment of Bare Trusts under the Excise Tax Act", 20 July 1992

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GST M 200-3 "Calculation of the Small Suppliers' Threshold" under "Determining the Value of Consideration"

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Articles

David M. Sherman, "GST Tidbits – Backdating of Voluntary Registrations by 30 Days", GST & HST Times, Release No. 280C – March 2013

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Barry Hull, "GST Tidbits - Backdating GST/HST Registrations", GST & HST Times, No. 267P, 24 February 2012, p. 5

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Michael J. Welters, "GST Number Caution", Canadian Tax Highlights, Vol. 18, No. 1, January, 2010"

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Vincze, Esteves, "Canadian GST: A Potential Tax Minefield for Nonresidents", Tax Notes International, Vol. 10, No. 12, March 20, 1995, p. 992

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Forms

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Subsection 240(1.1)

See Also

Uber B.V. v Commissioner of Taxation, [2017] FCA 110

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Words and Phrases
taxi

Uber Canada Inc. v. ARQ, 2016 QCCS 2158, aff'd 2016 QCCA 1303

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Words and Phrases
taxi
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 231.3 - Subsection 231.3(3) it was reasonable for ARQ on a search to seize smart phones and laptops to make subsequent complete copies 416
Tax Topics - General Concepts - Illegality Uber drivers' breach of provincial registration statute did not justify their failure to register for QST purposes 226
Tax Topics - Other Legislation/Constitution - Constitution Act, 1982 - Section 8 seizure of computers containing personal information was the only practicable approach 132

Subsection 240(3) - Registration Permitted

Administrative Policy

May 2016 Alberta CPA Roundtable, GST Q.6

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28 January 2014 Interpretation 156861

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RC4022 "General Information for GST/HST Registrants"

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GST M 300-4-7 "Exempt Supplies - Financial Services"

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 150 - Subsection 150(1) 0

GST Memeorandum (New Series), 2.3 "Voluntary Registration"

Paragraph 240(3)(a)

Administrative Policy

14 October 2016 Interpretation 170549

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 273 - Subsection 273(1) Westcan test for JV, co-tenancy was JV 93
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) agent could not claim ITCs 157
Tax Topics - General Concepts - Agency co-owners required to report pro rata portions of sale made by their agent 195

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

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Tax Topics - Excise Tax Act - Subsection 177(1.1) agent not entitled to ITCs 113
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

15 November 2011 Headquarters Letter Case No. 135608

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Paragraph 240(3)(b)

Administrative Policy

CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 14. ("Voluntary Registration")

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Subsection 240(6) - Security

Administrative Policy

Treasury Board of Canada Secretariat - "Contracting Policy" - Appendix L: Acceptable Bonding Companies

Memorandum (New Series), 2.6 "Security Requirements for Non-Residents" May 1999

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Subsection 240(7) - Failure to Comply

Administrative Policy

CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 6

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Section 241

Subsection 241(1.5)

Administrative Policy

May 2016 Alberta CPA Roundtable, GST Q.10

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26 February 2015 CBA Roundtable, Q. 23

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 296 - Subsection 296(1) - Paragraph 296(1)(a) may assess net tax prior to effective date of registration 117

Section 242

Subsection 242(1) - Cancellation

Administrative Policy

GST M 200-8 "Cancellation of Registration"

Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 271 20

Section 246

Subsection 246(1) - Election for Fiscal Months

Administrative Policy

GST M 500-2 "Returns and Payments" under "Reporting Periods and the GST Year"

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Section 254

Subsection 254(2) - New Housing Rebate

See Also

Al-Hossain v. The Queen, 2014 TCC 379

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Effective Date bare trust declaration was too late 126
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(1) bare trust declaration was too late 126

Goyer v. The Queen, [2010] GSTC 163, 2010 TCC 511 (Informal Procedure)

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Davidson v The Queen, [2002] GSTC 25 (TCC)

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Paragraph 254(2)(a)

See Also

Crooks v. The Queen, 2016 TCC 52 (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Recipient “ultimate liability” doctrine indicated an accommodation co-purchaser of condo was not a recipient 277
Tax Topics - Excise Tax Act - Section 262 - Subsection 262(3) accommodation co-purchaser (for financing purposes) of condo was not a recipient of supply by builder 213
Tax Topics - General Concepts - Substance the addition of an accommodation co-purchaser (for financing purposes) of condo did not reflect the parties' true intentions 167
Tax Topics - General Concepts - Sham the addition of an accommodation co-purchaser (for financing purposes) of condo might have been a sham if done for tax purposes 125
Tax Topics - Statutory Interpretation - Benefits-Conferring Legislation interpretation to favour conferral of intended benefits 183

Paragraph 254(2)(b)

See Also

Zheng v. The Queen, 2017 TCC 132 (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Agency rebate application was made and signed as agent 185
Tax Topics - Excise Tax Act - Section 279 rebate application made and signed as agent 76

Parthiban v. The Queen, 2017 TCC 30 (Informal Procedure)

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Cheema v. The Queen, 2016 TCC 251 (Informal Procedure)

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Words and Phrases
bare trust
Locations of other summaries Wordcount
Tax Topics - General Concepts - Agency bare trustee is transparent for tax purposes 147

Gill v. The Queen, 2016 TCC 13 (Informal Procedure)

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Tax Topics - Excise Tax Act - Section 254 - Subsection 254(2) - Paragraph 254(2)(g) post-acquisition occupation was "temporary and sporadic" 65
Tax Topics - Statutory Interpretation - French and English Version interpretation of French version confromed to prior interpretation of more ambiguous English version 180

Administrative Policy

GST/HST Policy Statement P-228 Primary Place of Residence 30 March 1999

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Paragraph 254(2)(e)

Administrative Policy

26 July 2013 Interpretation 149707

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Paragraph 254(2)(g)

Cases

Ranjbar v. Canada, 2016 FCA 116

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Purpose/Intention regard to objective manifestations of purpose 127

See Also

Diktakis v. The Queen, 2016 TCC 262 (Informal Procedure)

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Tax Topics - Income Tax Act - Section 251 - Subsection 251(6) - Paragraph 251(6)(a) taxpayer and her two years old half-sister were related 160

Gill v. The Queen, 2016 TCC 13 (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 254 - Subsection 254(2) - Paragraph 254(2)(b) primary-residence intention determined at signing of purchase contract 224
Tax Topics - Statutory Interpretation - French and English Version interpretation of French version confromed to prior interpretation of more ambiguous English version 180

Paragraph 254(2)(h)

Administrative Policy

GST/HST Memorandum 19.3.1.2 “Stated Price Net of Rebate” December 2007

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GST/HST Memorandum 19.3.1 “Rebate for Builder-Built Unit (Land Purchased)” July 1998

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Subsection 254(4)

Administrative Policy

GI-120 Assignment of a Purchase and Sale Agreement for a New House or Condominium Unit 6 July 2011

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Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - 2 172

Paragraph 254(4)(c)

Administrative Policy

23 May 2017 Interpretation 182665

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Tax Topics - Excise Tax Act - Section 254 - Subsection 254(5) rebate forms can be signed electronically 218

Subsection 254(5)

Administrative Policy

23 May 2017 Interpretation 182665

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Tax Topics - Excise Tax Act - Section 254 - Subsection 254(4) - Paragraph 254(4)(c) electronic signature possible 91

Subsection 254(6) - Joint and Several Liability

See Also

GF Partnership v. The Queen, 2013 TCC 53, aff'd 2013 FCA 260

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Paragraph 254.1(2)(d)

Administrative Policy

4 July 2013 Interpretation Case No. 144290

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 191 - Subsection 191(1) purported supply of new townhouse on ground lease characterized as mere assignment of leasehold interest 300
Tax Topics - Excise Tax Act - Section 256 - Subsection 256(2) supply of new townhouse on ground lease 84

Section 256

256(7)

Subsection 256(2) - Rebate for Owner-Built Homes

Administrative Policy

4 July 2013 Interpretation Case No. 144290

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 191 - Subsection 191(1) purported supply of new townhouse on ground lease characterized as mere assignment of leasehold interest 300
Tax Topics - Excise Tax Act - Paragraph 254.1(2)(d) supply of new townhouse on ground lease 300

Subsection 256(3) - Application for Rebate

Cases

Lim v. The Queen, docket 98-1202-IT-G (TCC)

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Words and Phrases
substantial completion

Paragraph 256(3)(b)

Cases

March v. Canada (Attorney General), [2013] GSTC 60, 2013 FC 394

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Section 256.2

Subsection 256.2(1)

Qualifying Residential Unit

Administrative Policy

RC4231 "GST/HST New Residential Rental Property Rebate" October 2016

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Words and Phrases
possession

Paragraph (a)

Subparagraph (a)(iii)

See Also

Tsenkova v. The Queen, 2013 TCC 321 (Informal Procedure)

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Boissonneault Groupe Immobilier Inc. v. The Queen, [2013] GSTC 41, 2012 TCC 362

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Melinte v. The Queen, 2008 TCC 185 (Informal Procedure)

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Administrative Policy

GST/HST Technical Information Bulletin B-087 “GST/HST new residential rental property rebate” November 2001

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 256.2 - Subsection 256.2(7) 77

16 April 2004 Interpretation 49628

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Subsection 256.2(3)

See Also

Blanche's Home Care Inc. v. The Queen, [2004] GSTC 30, 2004 TCC 192 (Informal Procedure)

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Administrative Policy

12 February 2013 Interpretation File 145624

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28 May 2004 Ruling RITS 47263

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Paragraph 256.2(3)(a)

Administrative Policy

GST/HST Info Sheet GI-093 Harmonized Sales Tax: Ontario New Residential Rental Property Rebate July 2010

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Paragraph 256.2(3)(b)

Administrative Policy

RC4231 "GST/HST New Residential Rental Property Rebate" October 2016

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Subsection 256.2(7)

See Also

Liao v. The Queen, 2010 TCC 587, [2010] GSTC 169 (Informal Procedure)

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Other locations for this summary
Application sent by ordinary mail thereby received.

Administrative Policy

9 December 2014 Interpretation 165597

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Subsection 262(1) rebate form must be signed (or otherwise certified) 166

GST/HST Technical Information Bulletin B-087 “GST/HST new residential rental property rebate” November 2001

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Paragraph 256.2(7)(c)

Administrative Policy

29 May 2006 Interpretation 44287

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Section 256.74

See Also

Lavigne v. The Queen, 2011 GSTC 122, 2011 TCC 402 (Informal Procedure)

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Section 257

Articles

Duquette, "Charities Have to Jump Through Hoops to get GST Rebate on Land", GST & Commodity Tax, Vol. XI, No. 8, October 1997, p. 58.

Section 258

Subsection 258(2) - Legal Aid

Administrative Policy

GST Memoranda Series 13.2 "Rebates: Legal Aid"

Section 259

Subsection 259(1) - Definitions

Facility Operator

See Also

Elim Housing Society v. The Queen, 2015 TCC 282

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Administrative Policy

3 July 2012 Ruling Case No. 109082

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13 September 2011 Ruling Case No. 102589 (similar to 13 September 2011 Ruling Case No. 118500)

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Facility Supply

Administrative Policy

18 March 2013 Interpretation Case No. 134610

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20 May 2011 Headquarters Letter Case No. 115028

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Municipality

Cases

Wellesley Central Residences Inc. v. Canada (National Revenue), [2011] GSTC 101, 2011 FC 760

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Administrative Policy

RC4034 "GST/HST Public Service Bodies' Rebate" - Includes Forms GST66 and RC7066 SCH" 2010

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 259 - Subsection 259(4) 24

Non-Creditable Tax Charged

Subsection 259(3) - Rebate for Persons Other Than Designated Municipalities

Administrative Policy

12 June 2014 Ruling 133588r [no PSB rebate of charity re provincial HST on purchases for use in province where no PE]

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Excise and GST/HST News - No. 89 (Summer 2013) under "Time limits for claiming a public service bodies' rebate (PSB rebate)"

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RC4034 "GST/HST Public Service Bodies' Rebate"

Articles

Michael Matthews, "Claim Your Public Service body Rebates on Time – or Amend", Canadian GST/HST Monitor (CCH), May 2014, No. 308, p. 1.

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Subsection 259(4) - Rebate for Designated Municipalities

Cases

Whitehorse (City) v. The Queen, 2012 TCC 298, aff'd 2013 FCA 144

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Administrative Policy

RC4034 "GST/HST Public Service Bodies' Rebate" - Includes Forms GST66 and RC7066 SCH" 2010

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GST M 500-4-2 "Municipal Rebates"

Subsection 259(4.1)

Administrative Policy

6 July 2001 Headquarter Letter 34915

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Section 259.1

Subsection 259.1(2)

See Also

Athabasca University v. The Queen, 2016 TCC 252

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Sale University purchased books for educational supply rather than a transfer of their ownership to students 109
Tax Topics - Statutory Interpretation - Technical Notes Explanatory Notes not followed 116

Administrative Policy

Section 260

Subsection 260(1) - Exports by a Charity or a Public Institution

Cases

Galcom International Inc. v. The Queen, docket 2000-612

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Section 261

Articles

R. Kraklewetz, "Limiting the Usefulness of the Section 261 Rebate", Sales and Use Tax, Vol. III, No. 4, 1998, p. 169.

Subsection 261(1) - Rebate of Payment Made in Error

Cases

United Parcel Service Canada Ltd. v. Canada, 2009 SCC 20, [2009] 1 S.C.R. 657

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West Windsor Urgent Centre Inc v. Canada, 2008 FCA 11

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See Also

SNF L.P. v. The Queen, 2016 TCC 12

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(4) ITCs where reasonable efforts to verify suppliers and registration numbers, where GST not remitted 360
Tax Topics - Excise Tax Act - Regulations - Input Tax Credit Information (GST/HST) Regulations - Section 2 - Intermediary intermediary need not carry on business and may be a nominee 125
Tax Topics - General Concepts - Agency "prête‑nom" contract is a valid contract 197

Subsection 261(2) - Restriction

Administrative Policy

2 September 2011 Interpretation Case No. 137200

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4 July 2008 Interpretation Case No. 106135

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Articles

David M. Sherman, "What's New in GST and HST?", GST & HST Times, No. 263C, October 2011.

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Section 261(1)

Section 261.01

Administrative Policy

22 December 2011 Ruling Case No. 119214

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Subsection 172.1(5) 2

Articles

Rod Butcher, "GST and Pensions - Back to the Future", GST & Commodity Tax, March 2005, p. 9.

Subsection 261.01(5)

Subsection 261.1(1)

Section 261.3

Section 261.4

Subsection 261.4(1)

Paragraph 261.4(1)(c)

Administrative Policy

22 June 2017 Interpretation 180966

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 262 - Subsection 262(2) where a rebate claimant has underclaimed, it can request an assessment of the claim 491
Tax Topics - Excise Tax Act - Section 296 - Subsection 296(2) discretion to assess a previously filed rebate application to increase rebate 88
Tax Topics - Excise Tax Act - Section 296 - Subsection 296(2.1) required inclusion in assessment can include a rebate claim that was underclaimed 162
Tax Topics - Excise Tax Act - Section 297 - Subsection 297(4) interest on missed rebate claim 102

Section 262

Subsection 262(2)

Administrative Policy

22 June 2017 Interpretation 180966

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Words and Phrases
matter
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 296 - Subsection 296(2) discretion to assess a previously filed rebate application to increase rebate 88
Tax Topics - Excise Tax Act - Section 296 - Subsection 296(2.1) required inclusion in assessment can include a rebate claim that was underclaimed 162
Tax Topics - Excise Tax Act - Section 297 - Subsection 297(4) interest on missed rebate claim 102
Tax Topics - Excise Tax Act - Section 261.4 - Subsection 261.4(1) - Paragraph 261.4(1)(c) second rebate application accepted for different transaction 145

Subsection 262(3) - Group of Individuals

See Also

Crooks v. The Queen, 2016 TCC 52 (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 254 - Subsection 254(2) - Paragraph 254(2)(a) accommodation co-owner was not supplied her interest directly by the builder 422
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Recipient “ultimate liability” doctrine indicated an accommodation co-purchaser of condo was not a recipient 277
Tax Topics - General Concepts - Substance the addition of an accommodation co-purchaser (for financing purposes) of condo did not reflect the parties' true intentions 167
Tax Topics - General Concepts - Sham the addition of an accommodation co-purchaser (for financing purposes) of condo might have been a sham if done for tax purposes 125
Tax Topics - Statutory Interpretation - Benefits-Conferring Legislation interpretation to favour conferral of intended benefits 183

Ho v. The Queen, 2015 TCC 10 (Informal Procedure)

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Subsection 262(1)

Administrative Policy

9 December 2014 Interpretation 165597

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 256.2 - Subsection 256.2(7) rebate form must be signed (or otherwise certified) 166

Section 265 - Trustees, Receivers and Personal Representatives

Subsection 265(1) - Bankruptcies

Paragraph 265(1)(f)

See Also

Richter & Associates Inc v. The Queen, 2005 TCC 92

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Business litigation support services provided by trustee for bankrupt financial institution were an "undertaking" 269
Tax Topics - Excise Tax Act - Subsection 141.01(2) allocation between costs incurred by trustee in bankruptcy for bankrupt financial institution to provide litigation services to creditors, and costs incurred in connection with its action qua trustee 375
Tax Topics - Excise Tax Act - Subsection 141.01(5) allocation between own suit and litigation support 68
Tax Topics - Excise Tax Act - Paragraph 141.1(3)(b) action brought by trustee for bankrupt financial institution deemed to be not in course of commercial activity 184
Tax Topics - General Concepts - Illegality Act applied to what has occurred irrespective of legality 134
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Business litigation support services provided by trustee for bankrupt financial institution were an "undertaking" 270

Section 266

Subsection 266(2) - Receivers

See Also

International Hi-Tech Industries Inc. v. The Queen, 2014 TCC 198

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Subsection 301(1.1) secured creditors able to bring claim for ITCs of bankrupt 267
Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 29 secured creditors able to bring claim for ITCs of bankrupt 310

Administrative Policy

20 December 2011 Interpretation Case No. 133520

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Subsection 267.1(5)

Section 269 - Distribution by Trust

Administrative Policy

Guide for Providers of Financial Services under "Distribution by Trust"

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Section 271 - Amalgamations

Administrative Policy

CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 20. ("Reorganizations - Amalgamations")

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 167 - Subsection 167(1) not available if immediate amalgamation of recipient 309

24 February 2011, CBA/CRA GST Round Table, Q. 15 - "Amalgamation & Successor Corp's ITC Entitlement"

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GST/HST Memoranda Series 2.7 Cancellation of Registration May 2005

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Subsection 272.1(6) 78

GST M 200-8 "Cancellation of Registration"

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Tax Topics - Excise Tax Act - Section 242 - Subsection 242(1) 0

Section 272 - Winding-Up

Administrative Policy

CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 18. ("Winding up and GST ITC Entitlements")

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P-045 "Butterfly Transactions "

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Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) 66

Articles

Allan Gelkopf, Zvi Halpern-Shavim, "Five Arbitrary Differences between Corporations and Partnerships for GST/HST Purposes", Sales and Use Tax, Federated Press, Volume XIII, No. 2, 2015, p. 674.

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Subsection 272.1(5)

Cases

Dimension J.M.M. Inc. v. Canada, 2005 FCA 168

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Tax Topics - Excise Tax Act - Section 153 - Subsection 153(4) not available where only a credit note issued 130
Tax Topics - Excise Tax Act - Section 299 - Subsection 299(2) assessment of partnership before assessment of partner not required 163

Subsection 272.1(1)

Administrative Policy

30 December 2013 Ruling 136499

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Canadian Bar Association CRAG ST Round Table 9 March 2006, Q. 13

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30 June 2005 Headquarters Letter RITS No. 57840

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P-244 - "Partnerships - Application of Subsection 272.1(1) of the Excise Tax Act", 9 August 2004

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26 May 2004 Interpretation RITS No. 49475

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26 May 2004 Interpretation RITS No. 36728

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P-216 - "Registration of a Partner", 8 April 1998

Subsection 272.1(2)

See Also

FP Newspapers Inc. v. The Queen, 2013 TCC 44 (Informal Procedure)

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B.J. Northern Enterprises Ltd. v. The Queen, [1995] GSTC 12 (TCC)

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Administrative Policy

May 2016 Alberta CPA Roundtable, GST Q.2

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26 June 2013 Opinion Case No. 144410

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CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 29 ("Real Property Investment")

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1 August 2003 Ruling Case No. 39572

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27 September 2002 Headquarter Letter Case No. 39625

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23 September, 1998 Headquarters Letter RITS No. HQR000265

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Subsection 272.1(6)

Administrative Policy

GST/HST Memoranda Series 2.7 Cancellation of Registration May 2005

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Tax Topics - Excise Tax Act - Section 271 79

Subsection 272.1(7)

Administrative Policy

1 May 2003 Draft Policy P-XX5

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Articles

Brent Murray, "Partner Changes: Have the 'Simplified' Partnership Rules Gotten More Complicated?", GST & Commodity Tax, Vol. XVII, No. 5, June 2003, p. 37.

Section 273

Subsection 273(1) - Joint Venture Election

See Also

Lau v. The Queen, [2007] GSTC 171, 2007 TCC 718

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DeWinter v. Consolidated Food Brands Inc. (1998), 43 B.L.R. (2d) 106 (B.C.S.C.)

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Words and Phrases
joint venture

Westcan Malting Ltd. v. The Queen, [1998] G.S.T.C. 34

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Words and Phrases
joint venture

Administrative Policy

14 October 2016 Interpretation 170549

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Tax Topics - Excise Tax Act - Section 240 - Subsection 240(3) - Paragraph 240(3)(a) nominee accepted as registrant 156
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) agent could not claim ITCs 157
Tax Topics - General Concepts - Agency co-owners required to report pro rata portions of sale made by their agent 195

May 2016 Alberta CPA Roundtable, GST Q.3

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26 February 2015 CBA Roundtable, Q. 13

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Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 33(2) 2 related agreements qualify as “an agreement” 129

26 February 2015 CBA Roundtable, Q. 12

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2 December 2014 Interpretation 164312

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17 July 2014 Interpretation 152176

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12 July 2013 Interpretation Case No. 152393

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

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Tax Topics - Excise Tax Act - Subsection 177(1.1) agent not entitled to ITCs 113
Tax Topics - Excise Tax Act - Section 240 - Subsection 240(3) - Paragraph 240(3)(a) taxable supply of nominee services 63
Tax Topics - General Concepts - Agency acquisitions of agent those of principal 116

CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 30.

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28 March 2013 Interpretation Case No. 151697

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21 January 2013 Interpretation Case No. 146302

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26 November 2012 Interpretation Case No. 148931

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10 May 2011 Headquarters Letter Case No. 103495

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19 December 2008 Ruling Case No. 106868 [purchases of JV interest not covered/mutual control requirement]

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8 March 2007 Canadian Bar Association Commodity Tax Section Roundtable, Q. 30

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26 May 2006 Ruling Case No. 51850 [operator enters into contracts or is responsible for payments]

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9 March 2006 Canadian Bar Association Commodity Tax Section Roundtable, Q. 23

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Tax Topics - Excise Tax Act - Section 240 - Subsection 240(1) 0

Q.23 – Bare Trustee as "Operator" of Joint Venture

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Tax Topics - Excise Tax Act - Section 240 - Subsection 240(1) 25

16 July 2003 Interpretation Case No. 43760

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27 February 2003 Canadian Bar Association Commodity Tax Section Roundtable, Q. 13

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11 February 1994 Interpretation 11660-1/0703

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Tax Topics - Excise Tax Act - Section 167 - Subsection 167(1) transfer of co-ownership interest in commercial real estate JV 147

P-171R "Distinguishing Between a Joint Venture and a Partnership for the Purposes of Section 273 Joint Venture Election" 24 February 1999

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P-138R "The Effect of Making a Joint Venture Election on a Participant's Ability to Register and Claim Input Tax Credits"

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P-106 "Administrative Definition of A 'Participant' in a Joint Venture"

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Articles

Ian V. MacInnes, "GST/HST Joint Venture Election", CCH Canadian Real Estate Income Tax Guide, No. 90, April 2012, p. 1

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Dennis Wyslobicky, "GST and Real Property", 2004 Commodity Tax Symposium, under "5. Real Property Joint Venture - Start-ups".

Forms

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Subsection 273(4)

Administrative Policy

26 February 2015 CBA Roundtable, Q. 15

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Tax Topics - Excise Tax Act - Section 156 - Subsection 156(4) backdated elections 51

P-187 "Prescribed Form for Joint Venture Elections," 16 October 1997

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Subsection 273(5) - Joint and Several Liability

Forms

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Subsection 273.2(3)

Administrative Policy

RC4419 "Financial Institution GST/HST Annual Information Return"

Forms

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Section 274 - Anti-Avoidance

Subsection 274(4) - Provision Not Applicable

See Also

HMRC v Pendragon plc, [2015] UKSC 37

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Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) abuse of rule intended to avoid double tax 29

Michelin Tires (Canada) Ltd. v. M.N.R., [1995] GSTC 17 (CITT)

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Administrative Policy

GST/HST Memorandum 16-4 "Anti-avoidance Rules" 20 February 2015

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Articles

Brent F. Murray, "The General Anti-Avoidance Rule: CRA Discussions on GST Matters", CCH Tax Topics, No. 2191, March 6, 2014, p. 1.

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Subsection 274(7) - Exception

Administrative Policy

GST/HST Memorandum 16-4 "Anti-avoidance Rules" 20 February 2015

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Section 278 - Returns, Penalties and Interest

Subsection 278(1) - Place of Filing

See Also

Royal Bank of Canada v. The Queen, [2007] GSTC 122, 2007 TCC 281

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Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service taxable supply of frequent flyer points 140
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply taxable supply of frequent flyer points 197
Tax Topics - Excise Tax Act - Section 181 - Subsection 181(1) - Coupon frequent flyer points could be coupons 110
Tax Topics - Excise Tax Act - Section 181.2 frequent flyer points not gift certificates 119
Tax Topics - Excise Tax Act - Section 296 - Subsection 296(1) - Paragraph 296(1)(b) no double taxation in s. 296(1)(b) assessment of purchaser because supplier had been released from its remittance obligation under CCAA plan 252

Section 279

See Also

Zheng v. The Queen, 2017 TCC 132 (Informal Procedure)

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Tax Topics - Excise Tax Act - Section 254 - Subsection 254(2) - Paragraph 254(2)(b) rebate form was signed and completed in the name of an individual who was acting as agent 457
Tax Topics - General Concepts - Agency rebate application was made and signed as agent 185

Section 280

Subsection 280(1) - Interest

Cases

Consolidated Canadian Contractors Inc. v. The Queen, [1998] GSTC 91, 1998 CanLII 9092 (FCA)

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See Also

Caithkin Inc. v. The Queen, 2014 TCC 80, aff'd 2015 FCA 118

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Tax Topics - Excise Tax Act - Schedules - Schedule V - Part IV - 2 resupply of foster-care services 233
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply resupply of foster-care services 63

The Humber College Institute of Technology & Advanced Learning v. The Queen, [2013] GSTC 63, 2013 TCC 146 (Informal Procedure)

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Tax Topics - Excise Tax Act - Section 296 - Subsection 296(2.1) rebate not available where application therefor before assessment 143

830480 Alberta Inc. v. The Queen, 2013 DTC 1027 [at 132], 2012 TCC 424

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Paquin c. La Reine, 2004 TCC 597

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Stobbe Construction Ltd. v. The Queen, [1996] GSTC 41 (TCC)

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Administrative Policy

GST M 500-3-2 "Penalties and Interest"

Articles

Michael Firth, "Minimizing the Cost of Errors", Canadian GST Monitor, No. 128, 31 May 1999, p. 1.

Section 281.1

Subsection 281.1(1)

Cases

Jaka Holdings Ltd. v. Canada Revenue Agency, 2011 DTC 5081 [at 5831], 2011 FC 518

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Vitellaro v. Canada (Customs and Revenue Agency), 2004 DTC 6362, 2004 FC 561

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Administrative Policy

CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 34

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Tax Topics - Excise Tax Act - Section 186 - Subsection 186(1) failure to self-assess under s. 218 where satisfy s. 186(1) 61
Tax Topics - Excise Tax Act - Section 217 - Imported Taxable Supply failure to self-assess under s. 218 where satisfy s. 186(1) 61

GST/HST Memorandum 16.3.1 “Reduction of Penalty and Interest in Wash Transaction Situations” April 2010

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Technical Information Bulletin B-074, November 28, 1994, "Guidelines for the Reduction of Penalty and Interest in a Single 'Wash Transaction' Situation"

Articles

Ryan Rabinovitch, Angelo Discepola, "Solving Sales Tax Non-compliance Through the Canadian Voluntary Disclosure Program"

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Tax Topics - Income Tax Act - Section 220 - Subsection 220(3.1) CRA’s voluntary disclosure practice is to go back only to years for which there is supporting documentation, and no earlier 39

Subsection 281.1(2)

Administrative Policy

Excise and GST/HST News - No. 102 July 2017

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June 2017 Draft GST/HST Memorandum 16.5 – Voluntary Disclosures Program

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Section 284.01

Administrative Policy

National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 22

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CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 21

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Tax Topics - Excise Tax Act - Regulations - Electronic Filing and Provision of Information (GST/HST) Regulations - Section 7 reporting RITC for wrong province results in penalty 195

Subsection 284.1(3)

Administrative Policy

May 2016 Alberta CPA Roundtable, GST Q.13

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CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 12

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Section 285 - False Statements or Omissions

Cases

Résidences Majeau Inc. v. Canada, 2010 FCA 28

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See Also

Kion v. The Queen, 2009 TCC 447

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Tchebotar v. The Queen, [2013] GSTC 43, 2013 TCC 32 (Informal Procedure)

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Canpar Developments Inc. v. The Queen, 2011 GSTC 118, 2011 TCC 353 (Informal Procedure)

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Administrative Policy

31 October 2016 Interpretation 164696

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25 February 2016 CBA Roundtable, Q. 9

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Tax Topics - Excise Tax Act - Section 296 - Subsection 296(2.1) using VDP assessment to access rebate claim 114
Tax Topics - Income Tax Act - Section 163 - Subsection 163(2) penalty where no return filed 86

May 2016 Alberta CPA Roundtable, GST Q.5

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Tax Topics - Income Tax Act - Section 163 - Subsection 163(2) factors taken into account/report approved 162

Subsection 285.1(16)

See Also

Szollosi Bens v. The Queen, 2011 TCC 240

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Section 288

Subsection 288(1) - Inspections

Cases

R v. He, 2012 DTC 5129 [at 7234], 2012 BCCA 318

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Tax Topics - Income Tax Act - Section 231.1 - Subsection 231.1(1) 135

Section 289

Cases

Piersanti v. Canada, 2014 FCA 243

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Tax Topics - Other Legislation/Constitution - Constitution Act, 1982 - Section 8 propriety of evidence collection for criminal purposes is irrelevant to its admissibility in tax appeals 151
Tax Topics - Income Tax Act - Section 231.1 - Subsection 231.1(1) propriety of evidence collection for criminal purposes is irrelevant to its admissibility in tax appeals 151

Section 295

Subsection 295(5.01)

Administrative Policy

26 February 2015 CBA Roundtable, Q. 1

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Tax Topics - Income Tax Act - Section 241 - Subsection 241(9.5) release of information to police must first be approved by the CPB Assistant Commissioner 136

Section 296 - Assessments

Subsection 296(1) - Assessments

Cases

Sood v. Canada (National Revenue), 2015 FC 857

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Tax Topics - Other Legislation/Constitution - Federal - Federal Court Act - Section 18.5 requested enforcement of settlement agreement was collateral attack on assessment 148
Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) settlement agreement not according with law required to be revoked 155

Administrative Policy

25 February 2016 CBA Roundtable, Q.8

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Tax Topics - Excise Tax Act - Section 232 - Subsection 232(3) subsequent assessment of return to allow unclaimed credit 111

Excise and GST/HST News - No. 95

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CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 8

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Tax Topics - Income Tax Act - Section 169 time stamping of items received 91

May 2013 ICAA Roundtable, GST Q. 7 (reported in April 2014 Member Advisory)

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P-149R Administrative policy regarding adjustment to the goods and services tax/harmonized sales tax return November 1999

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Paragraph 296(1)(a)

Administrative Policy

May 2016 Alberta CPA Roundtable, GST Q.9

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26 February 2015 CBA Roundtable, Q. 23

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Tax Topics - Excise Tax Act - Section 241 - Subsection 241(1.5) not precluded from reassessing pre-registration periods 123

Paragraph 296(1)(b)

See Also

Royal Bank of Canada v. The Queen, [2007] GSTC 122, 2007 TCC 281

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service taxable supply of frequent flyer points 140
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply taxable supply of frequent flyer points 197
Tax Topics - Excise Tax Act - Section 181 - Subsection 181(1) - Coupon frequent flyer points could be coupons 110
Tax Topics - Excise Tax Act - Section 181.2 frequent flyer points not gift certificates 119
Tax Topics - Excise Tax Act - Section 278 - Subsection 278(1) s. 278(2) precluded direct collection on assessment of recipient until supplier released from remittance obligation 257

Carlson & Associates Advertising Ltd. v. The Queen, [1997] GSTC 32 (TCC), briefly aff'd [1998] GSTC 25 (FCA)

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Administrative Policy

P-112R "Assessment of Tax Payable where a Purchaser is Insolvent" 9 March 2000

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Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) assessment of insolvent purchaser for tax but no ITC denial 49

Subsection 296(2) - Allowance of Unclaimed Credit

See Also

GF Partnership v. The Queen, 2013 TCC 53, aff'd 2013 FCA 260

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Tax Topics - Excise Tax Act - Section 153 - Subsection 153(1) recoupment of development charges included in consideration 205
Tax Topics - Excise Tax Act - Section 154 - Subsection 154(1) 126
Tax Topics - Excise Tax Act - Section 254 - Subsection 254(6) developer ought to have known that development levies not incurred by it as agent 286

Pawlak v. The Queen, 2012 TCC 355 (Informal Procedure)

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Tax Topics - General Concepts - Onus 91

Administrative Policy

22 June 2017 Interpretation 180966

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Tax Topics - Excise Tax Act - Section 262 - Subsection 262(2) where a rebate claimant has underclaimed, it can request an assessment of the claim 491
Tax Topics - Excise Tax Act - Section 296 - Subsection 296(2.1) required inclusion in assessment can include a rebate claim that was underclaimed 162
Tax Topics - Excise Tax Act - Section 297 - Subsection 297(4) interest on missed rebate claim 102
Tax Topics - Excise Tax Act - Section 261.4 - Subsection 261.4(1) - Paragraph 261.4(1)(c) second rebate application accepted for different transaction 145

25 February 2016 CBA Roundtable, Q.11

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Tax Topics - Excise Tax Act - Section 228 - Subsection 228(4) relief usually provided where registrant fails to self-assess tax on purchase of commercial property 195

May 2015 Alberta CPA Roundtable, GST Q. 12

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Subsection 296(2.1)

See Also

The Humber College Institute of Technology & Advanced Learning v. The Queen, [2013] GSTC 63, 2013 TCC 146 (Informal Procedure)

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Welch v. The Queen, 2010 TCC 449

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Administrative Policy

22 June 2017 Interpretation 180966

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Tax Topics - Excise Tax Act - Section 262 - Subsection 262(2) where a rebate claimant has underclaimed, it can request an assessment of the claim 491
Tax Topics - Excise Tax Act - Section 296 - Subsection 296(2) discretion to assess a previously filed rebate application to increase rebate 88
Tax Topics - Excise Tax Act - Section 297 - Subsection 297(4) interest on missed rebate claim 102
Tax Topics - Excise Tax Act - Section 261.4 - Subsection 261.4(1) - Paragraph 261.4(1)(c) second rebate application accepted for different transaction 145

25 February 2016 CBA Roundtable, Q. 9

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Tax Topics - Excise Tax Act - Section 285 gross negligence penalty can be imposed even where no return is filed 203
Tax Topics - Income Tax Act - Section 163 - Subsection 163(2) penalty where no return filed 86

May 2016 Alberta CPA Roundtable, GST Q.11

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Articles

Robert Demers, "Indirect Tax considerations in M&A Due Diligence", draft 2015 CTF Annual Conference paper

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Section 297

Subsection 297(4)

Administrative Policy

22 June 2017 Interpretation 180966

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 262 - Subsection 262(2) where a rebate claimant has underclaimed, it can request an assessment of the claim 491
Tax Topics - Excise Tax Act - Section 296 - Subsection 296(2) discretion to assess a previously filed rebate application to increase rebate 88
Tax Topics - Excise Tax Act - Section 296 - Subsection 296(2.1) required inclusion in assessment can include a rebate claim that was underclaimed 162
Tax Topics - Excise Tax Act - Section 261.4 - Subsection 261.4(1) - Paragraph 261.4(1)(c) second rebate application accepted for different transaction 145

Section 298

Subsection 298(1) - Period for Assessment

Paragraph 298(1)(a)

See Also

Quinco Financial Inc. (formerly Landex Investments Company) v. The Queen, 2013 TCC 20, aff'd 2014 FCA 108

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Tax Topics - Excise Tax Act - Section 232 - Subsection 232(3) no credit note ITC recapture if ITCs subsequently claimed 302

Subsection 298(4) - Idem [Exception]

Paragraph 298(4)(a)

See Also

832866 Ontario Inc. v. The Queen, 2014 TCC 93 (Informal Procedure)

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Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(a) - Subparagraph 152(4)(a)(i) failure to query GST treatment of self-supply 174

Reluxicorp Inc. v. The Queen, [2011] GSTC 138, 2011 TCC 336

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Ha v. The Queen, 2011 TCC 271

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Articles

Brent F. Murray, "Extending the Assessment Limitation Period", Canadian GST Monitor, No. 275, August 2011, p. 1.

Section 299

Subsection 299(2)

Cases

Dimension J.M.M. Inc. v. Canada, 2005 FCA 168

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Tax Topics - Excise Tax Act - Section 153 - Subsection 153(4) not available where only a credit note issued 130
Tax Topics - Excise Tax Act - Section 272 - Subsection 272.1(5) direct assessment of partner was valid 198

Coopers & Lybrand Ltd. v. Bank of Montreal, [1993] GSTC 36 (Nfld. S.C.T.D.)

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Tax Topics - Excise Tax Act - Section 317 - Subsection 317(3) 105

Administrative Policy

9 June 2003 Interpretation 43523

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Subsection 299(3)

Cases

Métaux Kitco Inc. v. ARQ and AG, 2016 QCCS 444

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Tax Topics - Other Legislation/Constitution - Federal - Companies' Creditors Arrangement Act - Section 21 CRA precluded from setting off assessed amount for pre-CCAA filing periods against post CCAA ITC claims of taxpayer 284
Tax Topics - Excise Tax Act - Section 318 no set-off of assessment of pre-CCAA filing periods against post CCAA ITC claims 113
Tax Topics - Income Tax Act - Section 152 - Subsection 152(8) no presumed validity in CCAA proceedings 87

Subsection 301(1.1)

Cases

Canada v. Schafer, 2000 DTC 6542 (FCA)

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See Also

International Hi-Tech Industries Inc. v. The Queen, 2014 TCC 198

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Tax Topics - Excise Tax Act - Section 266 - Subsection 266(2) secured creditors able to bring claim for ITCs of bankrupt 267
Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 29 secured creditors able to bring claim for ITCs of bankrupt 310

Section 304

Subsection 304(5) - When Application to Be Granted

See Also

Bolduc v. The Queen, [2013] GSTC 38, 2013 TCC 77

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Tax Topics - Statutory Interpretation - French and English Version narrower English version prevailed 94

Section 305

Subsection 305(5)

See Also

Houda International Inc. v. The Queen, [2011] GSTC 8, 2010 TCC 622

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Tax Topics - General Concepts - Abuse of Process relitigation of same appeal extension ruled on in Quebec would be abuse of process 135
Tax Topics - General Concepts - Judicial Comity relitigation of same appeal extension ruled on in Quebec would be contrary to judicial comity 125

Paragraph (b)

Cases

Bouganim c. La Reine, [2010] GSTC 167, 2010 TCC 560

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Tax Topics - Excise Tax Act - Section 166.2 - Subsection 166.2(5) - Subsection 166.2(2)(b) lawyer's negligent delay in filing was not grounds for extension

Subsection 306.1(1)

Cases

Canada v. Telus Communications (Edmonton) Inc., 2005 FCA 159

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Tax Topics - Income Tax Act - Section 169 - Subsection 169(2.1) due diligence defence not raised 164

See Also

Club Intrawest v. The Queen, 2016 TCC 149, varied 2017 FCA 151

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Tax Topics - General Concepts - Agency annual fees charged by non-share corporation to its members were not reimbursements for expenses incurred by it as their agent 371
Tax Topics - Excise Tax Act - Section 142 - Subsection 142(1) - Paragraph 142(1)(d) s. 142(1)(d) only applies to a supply exclusively re real property 594
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Service payment of condo operating expenses was a service 201
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply single supply of covering all time share operating costs 164
Tax Topics - Excise Tax Act - Section 168 - Subsection 168(1) GST collectible based on invoicing times 77
Tax Topics - General Concepts - Ownership beneficial owner did not transfer property risk 177
Tax Topics - General Concepts - Evidence foreign law assumed the same 93

Ford Motor Company of Canada Limited v. The Queen, 2015 TCC 39

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Tax Topics - Income Tax Act - Section 169 - Subsection 169(2.1) Minister was presumed to understand the scope and quantum of issues that had been raised during audit 72

British Columbia Transit v. The Queen, [2006] GSTC 103, 2006 TCC 437

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Tax Topics - Excise Tax Act - Subsection 141.01(1.1) lease consideration not nominal because of property tax obligation 172
Tax Topics - Excise Tax Act - Subsection 141.01(3) lessor required to demonstrate taxable-supply-for-consideration purpose 140
Tax Topics - Excise Tax Act - Section 153 - Subsection 153(1) lease consideration not nominal because of property tax obligation 55

Section 312 - Statutory Recovery Rights Only

Articles

David Sherman, "Class Action and GST Decision", The Canadian Taxpayer, 25 August 2009, Vol. XXI, No. 17, p. 129.

Section 317

Subsection 317(3) - Garnishment

Cases

Coopers & Lybrand Ltd. v. Bank of Montreal, [1993] GSTC 36 (Nfld. S.C.T.D.)

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Tax Topics - Excise Tax Act - Section 299 - Subsection 299(2) assessment not a proceeding 168

Canada Trustco Mortgage Corp. v. Port O'Call Hotel Inc., [1993] 1 WWR 639 (Alta. Q.B.)

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Administrative Policy

25 February 2016 CBA Roundtable, Q. 4

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Tax Topics - Income Tax Act - Section 224 - Subsection 224(1) provincial garnishment limits not followed except in Quebec 126
Tax Topics - Income Tax Act - Section 224 - Subsection 224(1) provincial garnishment limits not followed

Section 318 - Recovery by Deduction or Set-Off

Cases

Métaux Kitco Inc. v. ARQ and AG, 2016 QCCS 444

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Tax Topics - Other Legislation/Constitution - Federal - Companies' Creditors Arrangement Act - Section 21 CRA precluded from setting off assessed amount for pre-CCAA filing periods against post CCAA ITC claims of taxpayer 284
Tax Topics - Excise Tax Act - Section 299 - Subsection 299(3) no presumption of validity in CCAA proceedings 119
Tax Topics - Income Tax Act - Section 152 - Subsection 152(8) no presumed validity in CCAA proceedings 87

Look Communications Inc. (Re), 2006 GSTC 122, 2005 CanLII 63800 (Ont SC)

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Administrative Policy

TIB B-100 "Standardized Accounting" November 2007

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13 May 1997 Interpretation HQR0000255

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26 April 1994 Interpretation File No.11750-3

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Section 323

Cases

Drover v. Canada, 98 DTC 6378 (FCA)

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Subsection 323(1) - Liability of Directors

Cases

Gougeon v. Canada, [2013] GSTC 42, 2012 FCA 294

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See Also

Koskocan v. The Queen, 2016 CCI 277

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Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(1) individual fulfilling an officer function not a de facto director 104

MacDonald v. The Queen, 2014 DTC 1212 [at 3839], 2014 TCC 308 (Informal Procedure)

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Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(1) not de facto director where unwittingly named to 3rd parties as director 330

Mignardi v. The Queen, [2013] GSTC 39, 2013 TCC 67 (Informal Procedure)

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Tax Topics - Excise Tax Act - Section 323 - Subsection 323(3) failure to monitor other director 71
Tax Topics - Excise Tax Act - Section 323 - Subsection 323(5) no constructive resignation 63
Tax Topics - General Concepts - Onus onus on Minister where taxpayer had no financial involvement 114
Tax Topics - Income Tax Act - Section 160 - Subsection 160(1) onus on Minister where taxpayer had no financial involvement 114

Chell v. The Queen, 2013 DTC 1055 [at 299], 2013 TCC 29

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D'Amore v. The Queen, 2013 DTC 1005 [at 33], 2012 TCC 373

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Savoy v. The Queen, [2011] GSTC 15, 2011 TCC 35

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Tax Topics - Excise Tax Act - Section 323 - Subsection 323(2) - Paragraph 323(2)(b) mandatory 6 month deadline applied even where corporate dissolution by Ontario Ministry 230
Tax Topics - Excise Tax Act - Section 323 - Subsection 323(5) director resignation not effective for failure to hold first shareholders' meeting 115
Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(2) - Paragraph 227.1(2)(b) 6 month mandatory deadline applied even where involuntary dissolution 157

Nachar v. The Queen, [2011] GSTC 12, 2011 TCC 36

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Tax Topics - Excise Tax Act - Section 323 - Subsection 323(3) failure to remit was due to confusion on 3rd party responsibilities and other sales handled properly 109
Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(1) director could challenge underlying corporate GST assessment 107

Mosier v. The Queen, [2001] GSTC 124 (TCC)

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Siow v. The Queen, [2011] GSTC 99, 2011 TCC 301

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Lau v. The Queen, 2002 DTC 2212 (TCC)

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Tax Topics - Excise Tax Act - Section 323 - Subsection 323(3) 64

Subsection 323(2)

Paragraph 323(2)(b)

See Also

Savoy v. The Queen, [2011] GSTC 15, 2011 TCC 35

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Tax Topics - Excise Tax Act - Section 323 - Subsection 323(5) director resignation not effective for failure to hold first shareholders' meeting 115
Tax Topics - Excise Tax Act - Section 323 - Subsection 323(1) director had right to challenge underlying assessment 98
Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(2) - Paragraph 227.1(2)(b) 6 month mandatory deadline applied even where involuntary dissolution 157

Paragraph 323(2)(c)

Cases

Moriyama v. Canada, 2005 FCA 207

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Subsection 323(3) - Diligence

Cases

Jarrold v. Canada, 2010 FCA 278

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Liddle v. Canada, 2011 DTC 5083 [at 5838], 2011 FCA 159

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Canada v. Buckingham, 2011 DTC 5078 [at 5810], 2011 FCA 142

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Jobin v. Deputy Minister of Revenue for Québec, 2003 DTC 5043 (Cour du Québec (Civil Side))

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See Also

Maxwell v. The Queen, 2015 DTC 1102 [at 610], 2015 TCC 74

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Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(3) expectation of future payments, to which the taxpayer was clearly entitled, did not constitute due diligence]

Mignardi v. The Queen, [2013] GSTC 39, 2013 TCC 67 (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 323 - Subsection 323(1) onus on Minister where taxpayer had no financial involvement 114
Tax Topics - Excise Tax Act - Section 323 - Subsection 323(5) no constructive resignation 63
Tax Topics - General Concepts - Onus onus on Minister where taxpayer had no financial involvement 114
Tax Topics - Income Tax Act - Section 160 - Subsection 160(1) onus on Minister where taxpayer had no financial involvement 114

Deakin v. The Queen, 2012 DTC 1231 [at 3634], 2012 TCC 270

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Martin v. The Queen, 2012 DTC 1253 [at 3725], 2012 TCC 239

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Thomas v. R., [2011] GSTC 129, 20112011 TCC 421

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Tax Topics - Excise Tax Act - Section 323 - Subsection 323(5) 69

Nachar v. The Queen, [2011] GSTC 12, 2011 TCC 36

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Tax Topics - Excise Tax Act - Section 323 - Subsection 323(1) director can challenge substantive merits of underlying assessment 107
Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(1) director could challenge underlying corporate GST assessment 107

Power v. The Queen, [2011] GSTC 114, 2011 TCC 369 (Informal Procedure)

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Snively v. The Queen, 2011 TCC 196 (Informal Procedure)

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Lau v. The Queen, 2002 DTC 2212 (TCC)

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Tax Topics - Excise Tax Act - Section 323 - Subsection 323(1) 23

Administrative Policy

4 December 2014 Internal T.I. 2014-0531251I7 - Directors' Liability

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Tax Topics - Income Tax Act - Section 153 - Subsection 153(1) - Paragraph 153(1)(a) GP generally liable for source deduction failures of LP 79
Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(1) directors of GP potentially liable for source deduction and GST remittance failures of LP 123

Subsection 323(5) - Time Limit

See Also

Marra v. The Queen, 2016 DTC 1028 [at 2696], 2016 TCC 24

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Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(4) two years for a director’s derivative assessment ran from handing a resignation to the company’s lawyer, who did nothing with it 303

Mignardi v. The Queen, [2013] GSTC 39, 2013 TCC 67 (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 323 - Subsection 323(1) onus on Minister where taxpayer had no financial involvement 114
Tax Topics - Excise Tax Act - Section 323 - Subsection 323(3) failure to monitor other director 71
Tax Topics - General Concepts - Onus onus on Minister where taxpayer had no financial involvement 114
Tax Topics - Income Tax Act - Section 160 - Subsection 160(1) onus on Minister where taxpayer had no financial involvement 114

Thomas v. R., [2011] GSTC 129, 20112011 TCC 421

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 323 - Subsection 323(3) 106

Snively v. The Queen, 2011 TCC 196 (Informal Procedure)

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Savoy v. The Queen, [2011] GSTC 15, 2011 TCC 35

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 323 - Subsection 323(2) - Paragraph 323(2)(b) mandatory 6 month deadline applied even where corporate dissolution by Ontario Ministry 230
Tax Topics - Excise Tax Act - Section 323 - Subsection 323(1) director had right to challenge underlying assessment 98
Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(2) - Paragraph 227.1(2)(b) 6 month mandatory deadline applied even where involuntary dissolution 157

Subsection 323(8) - Contribution

Cases

Adams v. Anderson, 2011 ONCA 381

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Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(7) 113

Section 326 - Offences

Cases

R. v. Sedhu, 2014 DTC 5030 [at 6675], 2013 BCSC 2323

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Tax Topics - Income Tax Act - Section 238 - Subsection 238(1) onus not on Minister to prove "reasonable time" beyond reasonable doubt 106

Section 334

Subsection 334(1) - Sending by Mail

Cases

Canada v. Schafer, 2000 DTC 6542 (FCA)

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Section 341

Subsection 341(1) - Services Before 1991

See Also

C. & E. Commissioners v. Faith Construction Ltd., [1989] BTC 5121 (C.A.)

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Tax Topics - General Concepts - Payment & Receipt receipt even though obligation to lend back 120

Administrative Policy

GST M 500-6-6 "Straddling Transactions" under "Services"

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B-001 "Transitional Rules under the Proposed GST"

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