New Harmonized Value-Added Tax System Regulations, No. 2

Forms

Subsection 2(2)

Administrative Policy

23 June 2015 Interpretation 144489

A federally-incorporated charity which managed its activities out of a single office in “Province 1” was resident for HST purposes in Province 1.

Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 132.1 - 132.1(3) federally-incorporated charity resident where office located 228

12 June 2014 Ruling 133588r [30 continuous-days test for use of substantial equipment]

The Charity, which was incorporated in Participating Province X, was found not to have a permanent establishment in Participating Province Y,...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 400 - Subsection 400(2) - Paragraph 400(2)(e) 30 continuous-days test for use of substantial equipment 187

Section 57

Subsection 57(4)

Paragraph 57(4)(c)_

Subpargraph 57(4)(c)(iv)

See Also

Metrogate Inc. v. The Queen, 2018 TCC 91

The question for determination in the context of a Rule 58 motion was whether the appellant (“Metrogate”) could take the cost to it of land...

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Words and Phrases
complex

Section 13

Administrative Policy

NOTICE 266 Draft GST/HST Technical Information Bulletin, Harmonized Sales Tax "Self-assessment of the provincial part of the HST in respect of property and services brought into a participating province" 9 September 2011

Sofware acquired by NPO for use in two provinces

Example 47
For a single fee of $10,000, a supplier in Ontario supplies software by way of...

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Subsection 27(6)

Administrative Policy

28 March 2013 Interpretation Case No. 141341

In finding that in the situation where the operator under a joint venture is not a large business and one of the three joint venture participants...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 236.01 - Subsection 236.01(2) 124

Paragraph 28(1)(d)

Administrative Policy

6 June 2014 Ruling 143085 [loaner vehicles are provided as part of a single supply of repair services – no RITC]

Corp A, which is a large business per s. 236.01, and s. 27 of the New Harmonized Value-Added Tax System Regulations, No.2 (the Regulations), sells...

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Subsection 30(1)

Administrative Policy

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

A large registered business with a monthly reporting period acquires a specified property or service in Ontario in January of Year 1, is charged...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Regulations - Electronic Filing and Provision of Information (GST/HST) Regulations - Section 7 penalty for delayed reporting of ITC and RITC 162
Tax Topics - Excise Tax Act - Section 284.01 penalty for delayed reporting of ITC and RITC 160

Section 35

Section 40

Cases

Canada v. Cheema, 2018 FCA 45

In order to satisfy lender requirements, the individual taxpayer persuaded a friend (Dr. Akbari) to jointly sign an agreement for the purchase of...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 254 - Subsection 254(2) - Paragraph 254(2)(b) third party who did not intend to occupy was liable at the purchase agreement time 355
Tax Topics - Excise Tax Act - Section 133 s. 133 deemed an acquisition of future home on co-purchaser's signing purchase agreement, notwithstanding that no beneficial interest received on closing 268
Tax Topics - Statutory Interpretation - Ordinary Meaning Court should not depart from usual interpretation principles in seeking a sensible result 128
Tax Topics - Statutory Interpretation - Ease of Administration interpretation that favours administrative efficiency is to be favoured 206
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(1) "legal acquirer" rather than intended beneficial owner was the purchaser 219

Section 41

Subsection 41(2)

Forms

RC7190-ON GST190 Ontario Rebate Schedule

Section 55

Subsection 56(3)

Subsection 58(1)

Estimated Provincial Levy

Production

Administrative Policy

27 June 2013 Interpretation Case No. 146556

The baling of cardboard (i.e., receiving loose cardboard boxes and putting them through a baler to create bales which are easier to store and...

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