Input Tax Credit Information (GST/HST) Regulations

Section 2

Intermediary

See Also

Agence du revenu du Québec v. Stamatopoulos, 2018 QCCA 474

The respondent (“Stamatopoulos”) served as an intermediary between clothing manufacturers and subcontractors, who would sew and assemble the...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(4) burden shifted to ARQ once taxpayer showed that it had business dealings with suppliers named in invoices 272
Tax Topics - General Concepts - Onus onus shifted to ARQ once the taxpayer had demonstrated that he had business deaings with issuer of mooted invoice 209

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

The appellant ("SNF"), acquired metal scrap from 12 suppliers, who were registered for GST purposes, but who did not remit the GST which they...

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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 402
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 114
Tax Topics - General Concepts - Agency "prête‑nom" contract is a valid contract 217

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

In an attempt to obtain input tax credits for GST incurred on the IPO of an income fund, the income fund and a subsidiary LP (which held the...

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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 280
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) internal agreement to allocate IPO costs was ineffective/services consumed rather than re-supplied 380

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

The appellants shredded all their sales records but "were fastidious in recording and categorizing their business expenses" (para. 25). Campbell...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 285 sales records shredded 51

Administrative Policy

GST Memorandum (New Series) 8.4

The documentary requirements would be satisfied where a sales representative for a supplier ("who may or may not be the agent of that supplier")...

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Finance

Regulatory Impact Analysis Statement (accompanied the 2000 amendment in 2000 to add "intermediary" definition):

These Regulations are amended to...

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Supporting Documentation

See Also

Fiera Foods Company v. The King, 2023 TCC 140

The two bakery plants of the appellant in Toronto were staffed in significant part by temporary workers (“TWs”), who were sourced from third...

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Words and Phrases
form means ... and includes
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(4) - Paragraph 169(4)(a) no particular form of supplier documentation is required for ITC purposes 328
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) no requirement that the tax be payable to a particular person 288

Axamit Versa Inc. v. The King, 2022 TCC 163 (Informal Procedure)

The ARQ denied input tax credits claimed by the appellant (“Axamit”) for its 2015 year regarding GST charged by its landlord. Axamit did not...

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Words and Phrases
form
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 223 - Subsection 223(2) purpose of s. 223(2) 253
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(4) unnecessary that the GST registration number be set out in a document issued by the supplier 191

CFI Funding Trust v. The Queen, 2022 TCC 60

The appellant (“CFI”) carried on the business of securitizing automobile dealer leases through concurrent lease structures under which it...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(4) information stored on recipient's computer server qualifies as a "form" 241

Administrative Policy

23 March 2017 CBA Commodity Taxes Roundtable, Q.19

Yco misaddressed its invoice to Xco (also a registrant) for a taxable supply by either (i) misspelling Xco’s name, or (ii) using the name of...

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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

Section 3

Paragraph 3(a)

See Also

Rochus Geissel, as liquidator of RGEX GmbH v Finanzamt Neuss (Neuss Tax Office), C 374/16, [2017] BVC 58 (European Court of Justice, 5th Chamber)

The European VAT rules required that an invoice provide the “full” name and address of the supplier. The Court held that this requirement can...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Regulations - New Harmonized Value-Added Tax System Regulations - Section 13 - Subsection 13(1) a letter box address is a valid address for VAT purposes 477

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

The taxpayer operated a business that bought and sold recycled or non-compliant paper. Input tax credits were denied for the GST on invoices...

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Administrative Policy

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

If A is assessed for failure to charge GST/HST to B, and then then amalgamate, Amalco may generally claim an input tax credit for the GST/HST that...

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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

Subparagraph 3(a)(ii)

See Also

International Hi-tech Industries Inc. v. The Queen, 2018 TCC 240

The auditing firm (“DMCL”) issued an invoice for audit services rendered to the appellant which it claimed not to have seen until it was...

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Words and Phrases
issue
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 152 - Subsection 152(1) - Paragraph 152(1)(b) departure of supplier from its usual prompt invoicing 274
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) no contractual nexus between ITC claimant and supplier 265
Tax Topics - Excise Tax Act - Section 168 - Subsection 168(9) possible deposits subsequently may have been applied by agreement as payments on account 233
Tax Topics - Excise Tax Act - Section 221 - Subsection 221(2) unregistered purchaser 35
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part I - Section 9 - Subsection 9(2) sale by corporation not exempted 30

Paragraph 3(b)

Cases

Dr. Kevin L. Davis Dentistry Professional Corporation v. The Queen, 2021 TCC 25, aff'd 2023 FCA 76

A professional corporation’s orthodontics practice claimed input tax credits on the basis of an administrative arrangement of CRA with the...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part II - Section 11.1 orthodontic practices make two supplies of services and devices 383
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(5) agreement with the Canadian Dental Association was an exercise of discretion under s. 169(5) 273

Subparagraph 3(b)(i)

See Also

1378055 Ontario Limited v. The Queen, 2019 TCC 149

The appellant, which was seeking to develop one of its residential rental properties as a commercial storage site, received services from...

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Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 138 - Subsection 138(1) 2-part test applied for admitting documents after trial 130
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) - Element B - Paragraph (b) services respecting proposed development of a property did not constitute a use of the property 191
Tax Topics - Excise Tax Act - Regulations - Input Tax Credit Information (GST/HST) Regulations - Section 3 - Paragraph 3(c) - Subparagraph 3(c)(iii) statement of terms of payment was implied 186
Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(2) oral testimony sufficient to determine allocation of invoice between prospective commercial development activity and current exempt residential rental activity 189
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) - Element B - Paragraph (c) invoices allocated between commercial and exempt activities based on general oral testimony 155

THD Inc. v. The Queen, 2018 TCC 147

The appellant, which had a trucking business, acquired various supplies from a supplier (“Service Stakkers”) for which it was invoiced, with...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 182 - Subsection 182(1) damages received for the “modification” of a supply contract were deemed to be GST-inclusive irrespective of an ITC to the purchaser 182

Administrative Policy

19 June 2019 GST/HST Interpretation 197123 - Documentary requirements for claiming input tax credits

The taxpayer, a GST/HST registrant engaged exclusively in commercial activities, purchases goods from Canadian suppliers for resale to...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Regulations - Input Tax Credit Information (GST/HST) Regulations - Section 3 - Paragraph 3(c) - Subparagraph 3(c)(ii) no requirement that trade name be registered/recipient name can be supported in the recipient's internal records 386

8 March 2018 CBA Commodity Tax Roundtable, Q.15

Systematix Technology (2006 TCC 277, aff’d 2007 FCA 226) stated: “there must be a registration number assigned to the supplier in conformity...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(5) CRA has discretion to waive requirement for contemporaneously valid vendor registration number 128

Paragraph 3(c)

Subparagraph 3(c)(ii)

See Also

Lohas Farm Inc. v. The Queen, 2019 TCC 197

A grey marketer (Lohas) of newly-released iPhones purchased them in Vancouver-area Apple stores for export to Hong Kong and Taiwan, where those...

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Agency buyers made purchases of iPhones as agents for a grey market reseller 450
Tax Topics - General Concepts - Onus no burden of displacing an assumption as to a factual matter which the taxpayer could not be reasonably expected to know 286
Tax Topics - Excise Tax Act - Section 169 purchases were made as agent for grey market registrant 278

2253787 Ontario Inc. v. The Queen, 2014 TCC 121 (Informal Procedure)

The appellant operated a small grey market business to buy iPhone 4 units from Apple's Canadian retail channels and resell them in Hong Kong,...

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Agency grey market buyers cannot be agents 175

Administrative Policy

19 June 2019 GST/HST Interpretation 197123 - Documentary requirements for claiming input tax credits

The taxpayer, a GST/HST registrant engaged exclusively in commercial activities, purchases goods from Canadian suppliers for resale to...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Regulations - Input Tax Credit Information (GST/HST) Regulations - Section 3 - Paragraph 3(b) - Subparagraph 3(b)(i) GST/HST registration number can be obtained in any manner prior to claiming ITC 179

23 March 2017 CBA Commodity Taxes Roundtable, Q.18

Where a partner makes a purchase for use in the partnership business and receives a satisfactory invoice other than that it is in his name rather...

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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

11 September 2000 Ruling File Nos. 11601-3, 11650-10 and 11750-5-1

The Nominee holds legal title to lands (the "Property") as bare trustee for and on behalf of the Owner. Under the terms of the Nominee Agreement,...

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Words and Phrases
representative
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Recipient beneficial owner was recipient of contracts entered into in name of nominee 61

Subparagraph 3(c)(iii)

See Also

1378055 Ontario Limited v. The Queen, 2019 TCC 149

The appellant, which was seeking to develop one of its residential rental properties as a commercial storage site, received services from...

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Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 138 - Subsection 138(1) 2-part test applied for admitting documents after trial 130
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) - Element B - Paragraph (b) services respecting proposed development of a property did not constitute a use of the property 191
Tax Topics - Excise Tax Act - Regulations - Input Tax Credit Information (GST/HST) Regulations - Section 3 - Paragraph 3(b) - Subparagraph 3(b)(i) failure to quote registration number was fatal 106
Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(2) oral testimony sufficient to determine allocation of invoice between prospective commercial development activity and current exempt residential rental activity 189
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) - Element B - Paragraph (c) invoices allocated between commercial and exempt activities based on general oral testimony 155

Subparagraph 3(c)(iv)

See Also

Construction S.Y.L. Tremblay Inc. v. Agence du revenu du Québec, 2018 QCCA 552

In the federal Construction S.Y.L. Tremblay case, Bédard J found that house-repair invoices, that did not give the house address or describe the...

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Stare Decisis Court of Quebec not bound by Tax Court decisions/stare decisis does not preclude relitigation where unfairness would otherwise result 239
Tax Topics - General Concepts - Abuse of Process taxpayer’s attempt to relitigate an adverse TCC decision in the Court of Quebec was an abuse of process given that the new evidence to be tendered did not address its defective invoices 412
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(4) failure of invoices to describe supply was in itself sufficient to deny credit 180

Barlis 06 - Investimentos Imobiliários e Turísticos SA v. Autoridade Tributária e Aduaneira, [2016] EUECJ C-516/14 (European Court of Justice (Fourth Chamber))

A law firm’s invoice paid by a Portuguese registrant which, for example, simply referred to “Fees for legal services rendered until the...

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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 453

Construction S.Y.L. Tremblay inc. v. The Queen, 2013 TCC 406 (Informal Procedure)

The appellant was retained by insurance companies to repair houses that had been damaged by fire or flood. He did not check the GST registration...

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

The Minister disallowed the ITCs claimed for $15 million of gold jewellery purchases made over four years on the grounds inter alia that the...

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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.3

When a business purchases more than $150 (e.g., the purchase of a computer) from a retail store, the cash register receipt will not identify the...

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