Schedule VI

Part I

2

Cases

Hedges v. Canada, 2016 FCA 19

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Words and Phrases
exemption
Locations of other summaries Wordcount
Tax Topics - General Concepts - Illegality illogical to infer a tax benefit from illegal sales 145
Tax Topics - Statutory Interpretation - Headings heading did not contemplate illegal drugs 94

See Also

Hedges v. The Queen, 2014 TCC 270, aff'd 2016 FCA 19

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Administrative Policy

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

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GST Memoranda Series 4.1 "Prescription Drugs and Biologicals" ETA - Schedule VI Part II

GST M 300-4-2 "Health Care Services"

Paragraph 2(b)

Administrative Policy

Excise and GST/HST News - No. 101 March 2017

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Part II

37

Administrative Policy

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

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24.1

See Also

Health Quest Inc v. The Queen, 2014 TCC 211 (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Onus mixed assumptions of fact and law 173

32

See Also

Tremblay v. The Queen, [2001] GSTC 64 (TCC) (Informal Procedure)

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34

See Also

Buccal Services Ltd. v. The Queen, [1994] GSTC 70 (TCC)

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Part III

Section 1

See Also

River Road Co-Op Ltd. v. The Queen, [1995] GSTC 34 (TCC)

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 153 - Subsection 153(2) 62

Administrative Policy

GST/HST Technical Information Bulletin B-110 Application of the GST/HST to the Practice of Acupuncture April 2017

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Paragraph 1(e)

See Also

Ike Enterprises Inc. v. The Queen, 2017 TCC 59

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Words and Phrases
confectionary
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part III - Section 1 - Paragraph 1(f) fried sticks were sold as snack and were not baked 215
Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part III - Section 1 - Paragraph 1(h) granola in cereal aisle intended primarily as breakfast cereal 176

Paragraph 1(f)

See Also

Ike Enterprises Inc. v. The Queen, 2017 TCC 59

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part III - Section 1 - Paragraph 1(e) crystallized ginger sold as baking ingredient rather than candy 229
Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part III - Section 1 - Paragraph 1(h) granola in cereal aisle intended primarily as breakfast cereal 176

Paragraph 1(h)

See Also

Ike Enterprises Inc. v. The Queen, 2017 TCC 59

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Words and Phrases
breakfast cereal
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part III - Section 1 - Paragraph 1(e) crystallized ginger sold as baking ingredient rather than candy 229
Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part III - Section 1 - Paragraph 1(f) fried sticks were sold as snack and were not baked 215

Paragraph 1(k)

See Also

Hubka v. The Queen, [1995] GSTC 58 (TCC)

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Part V

1

See Also

Muller v. Baldwin, L.R. 9 Q.B. 457

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Words and Phrases
exported

Administrative Policy

CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 1

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94 CPTJ - Q. 1

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5

Administrative Policy

CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 17. ("Supplier Reliance on Purchaser Certificates")

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6.1

7

Administrative Policy

"GST/HST In Electronic Commerce", CCRA Discussion Paper, November 2001.

Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 143 - Subsection 143(1) 0

23 October 2000 Interpretation 11640-1

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6 May 1998 HQ Letter

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Paragraph 7(d)

Administrative Policy

GST/HST Memorandum 4.5.3 “Exports – Services and Intellectual Property” June 1998

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10.1

Administrative Policy

8 April 2016 Ruling 158060

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CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 33. ("Application of S. 10.1, Sch. VI, P. V – Service Related to Intangible Personal Property")

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2 November 2012 Ruling Case No. 140160

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14 February 2012 Ruling Case No. 99181 [non-exclusive information use rights]

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4 February 2012 Ruling Case No. 99181 [information licence]

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GST/HST Info Sheet GI-034 "Exports of Intangible Personal Property" April 2007

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B-090 "GST/HST and Electronic Commerce" July 2002

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12

14

15.1

Administrative Policy

May 2016 Alberta CPA Roundtable, GST Q.1

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15.2

Administrative Policy

5 February 2013 Ruling Case No. 141852

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GST Memorandum (New Series) 3.7 (Draft), February 2012 para. 1040105: General Discussion. 2 August 2001 TI RITS 32561

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23

Administrative Policy

31 August 2004 Headquarter Letter - RITS 50657

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24 July 2003 Ruling Case No. 41660

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9 April 2001 T.I. 33818

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P-169R

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15 June 2000 Headquarters Letter RITS 31364

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1 September 1999 Headquarters Letter RITS HQR0001873

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Memorandum (New Series) 4-5-3 "Export - Services and Intellectual Property" June 1998

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Part V-10

See Also

Canada v. Dawn’s Place Ltd., [2006] GSTC 137, 2006 FCA 349

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Locations of other summaries Wordcount
Tax Topics - Treaties - Article 12 111

Articles

James Swanson, David Ross, "Taxing Intangibles - GST and the Supply of Digital Images", GST & Commodity Tax, Vol. XVII, No. 4, May 2003, p. 25.

2

Part VII

Section 1

Subsection 1(1)

Administrative Policy

GST/HST Info Sheet GI-170 "Charter Flights Supplied to Third-Party Charterers" May 2015

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Freight transportation service

See Also

Andrews v. The Queen, 2017 TCC 23 (Informal Procedure)

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Words and Phrases
transporting
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part VII - Section 8 drving car not transporting it 113

Vuruna v. The Queen, 2010 TCC 365 (Informal Procedure)

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Section 8

See Also

Andrews v. The Queen, 2017 TCC 23 (Informal Procedure)

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Continuous Journey

3

Administrative Policy

4

Administrative Policy

Stopover

Administrative Policy

GST/HST Info Sheet GI-170 "Charter Flights Supplied to Third-Party Charterers" May 2015

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Part IX

1

Administrative Policy

17 December 2015 Interpretation 153009

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply required shareholder communications not a supply 169
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (f) dividend a financial supply to recipient 81
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (d) share issuance a financial supply to shareholder 164

11 July 1997 Technical Interpretation HQR0000416

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Guide for Providers of Financial Services under "Zero-rated Financial Services"

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Articles

David Schlesinger, "De Minimis Financial Institutions", 1995 Commodity Tax Symposium Papers, C. 17: Danny Cisterna, "Hot Topics for Financial Institutions," 1999 Commodity Tax Symposium Papers, C. 7: suggests that "relates to" requires a direct connection.

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3

Administrative Policy

Guide for Providers of Financial Services

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