Input Tax Credit Information (GST/HST) Regulations

Section 2

Intermediary

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 - Section 261 - Subsection 261(1) no rebate entitlement for an error caused by the applicant’s own inattention and carelessness 104
Tax Topics - General Concepts - Agency "prête‑nom" contract is a valid contract 197

PDM Royalties Limited Partnership v. The Queen, 2013 TCC 270

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Recipient intragroup expense-bearing agreement did not change the recipient of services rendered on IPO 276
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) internal agreement to allocate IPO costs was ineffective/services consumed rather than re-supplied 366

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

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 285 sales records shredded 49

Administrative Policy

GST Memorandum (New Series) 8.4

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Finance

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Supporting Documentation

Administrative Policy

23 March 2017 CBA Commodity Taxes Roundtable, Q.19

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 232 - Subsection 232(3) - Paragraph 232(3)(a) incorrect invoice could be corrected with a letter 71

Paragraph 3(a)

Cases

Les Ventes et Façonnage de Papier Reiss Inc. v. The Queen, 2016 TCC 289

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Administrative Policy

23 March 2017 CBA Commodity Taxes Roundtable, Q.11(b)

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 271 an unpaid GST/HST remittance obligation can be offset against an ITC if the vendor and purchaser amalgamate 235

Paragraph 3(c)

See Also

Barlis 06 - Investimentos Imobiliários e Turísticos SA v. Autoridade Tributária e Aduaneira, ECLI:EU:C:2016:690 (Case C-516/14) (European Court of Justice (Fourth Chamber))

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(4) requirement to grant credit if registrant provides non-invoice back-up 427

Bijouterie Almar Inc. v. The Queen, 2010 TCC 618, [2010] GSTC 181

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Other locations for this summary
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) Vendor had capacity to provide goods

Administrative Policy

23 March 2017 CBA Commodity Taxes Roundtable, Q.18

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 175 - Subsection 175(1) where a partnership reimburses a partner for a partnership expense, an invoice on file in the partner’s name is satisfactory 212

23 March 2017 CBA Commodity Taxes Roundtable, Q.3

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2266504 Ontario Inc. v. The Queen, 2014 TCC 121

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