Cases
President's Choice Bank v. Canada (the King), 2024 FCA 135
PC Bank, a corporation in the Loblaw group, issued loyalty points to its cardholders based on their expenditures, which could then be applied by...
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|---|---|---|
| Tax Topics - Excise Tax Act - Section 181 - Subsection 181(5) | loyalty point redemption payments made in the course of a financial business could generate ITCs if also in the course of a commercial activity | 562 |
| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) | s. 169(1) requires apportionment of an acquisition of a property or service between commercial and exempt activity | 72 |
Bowden v. Canada, [2011] GSTC 109, 2011 FCA 218
The appellant had claimed input tax credits (ITCs) in respect of alleged businesses conducted from his home for which he had only minimal revenues...
398722 Alberta Ltd. v. Canada, [2000] FCJ No. 644 (CA)
The registrant was required to build an apartment building as a condition precedent for obtaining a permit to build a hotel, and argued that the...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 169 - Subsection 169(1) | 107 |
See Also
Axelrod v. The King, 2022 TCC 157 (Informal Procedure)
Sommerfeldt J found that a dentist, who provided dentures, bridges, crowns and implants, was making a single supply of exempt health care services...
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|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part II - Section 11 | a dentist providing a crown, implant or bridge was supplying an exempt health care service rather than a zero-rated artificial tooth | 528 |
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 5 | supply of crown or other prosthesis by dentist was a single supply of a health care service | 417 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | dentist who was providing artificial teeth (listed as a zero-rated item) was making a single supply of health care services | 346 |
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 34 | legislative approach in VI-II-34 reinforced a conclusion that dental crown or implant work was an exempted service | 66 |
Stroud v. The Queen, 2022 TCC 86 (Informal Procedure)
A lawyer who was disbarred in 2017 had been reporting net income from his law practice for most years between 2007 and 2015 of between $75,000 and...
Klemen v. The Queen, 2014 DTC 1170 [at at 3613], 2014 TCC 244
The appellant, who directly or through corporations, acquired equipment to refurbish and rent to junior oil companies, transferred to his...
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| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) | s. 165(5) cannot be used to increase an assessment | 161 |
| Tax Topics - Income Tax Act - Section 165 - Subsection 165(5) | s. 165(5) cannot be used to increase an assessment | 161 |
| Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Machinery and Equipment | licensed equipment internally transferred in one-off transaction | 184 |
Children's Clean Air Network Society v. The Queen, 2013 TCC 352 (Informal Procedure)
The appellant ("CCAN") was a not-for-profit organization which, in the second of the three years in question, was registered as a charity for the...
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|---|---|---|
| Tax Topics - Excise Tax Act - Section 135 | 83 |
Sydney Mines Firemen's Club v. The Queen, [2011] GSTC 126, 2011 TCC 403
The Appellant was a non-profit society which purchased and held title to all equipment used by the local fire department (a distinct entity...
Aviva Canada Inc. formerly CGU Group Canada Ltd. v. The Queen, 2006 TCC 57
In order to settle a dispute between two insurance companies (Aviva and Underwriters) regarding the ownership of trademarks, the two companies...
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|---|---|---|
| Tax Topics - Excise Tax Act - Section 141.1 - Subsection 141.1(2) - Paragraph 141.1(2)(a) | purchase and immediate resale at the same FMV was not commercial activity | 219 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Business | purchase and immediate resale at the same FMV was not an adventure | 221 |
| Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Trademarks | purchase and immediate resale at the same FMV was not an adventure | 286 |
City of Regina v. The Queen, docket 1999-4570 (TCC)
The activity of the City of Regina in constructing highway connector routes was "an undertaking of any kind whatever" and, therefore, a commercial...
Administrative Policy
GST/HST Memorandum 21-2 “Residential Care Services” January 2019
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Individuals’ provision of foster care is not considered to be a commercial activity and, thus, is not subject to GST/HST.
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| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part IV - Section 2 | meaning of disability, underprivileged, operated/single supply of residential care | 415 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | single supply of residential care | 64 |
13 April 2017 Interpretation 162819
CRA indicated that as a power of attorney is an “office” for GST/HST purposes (which effectively is treated the same as employment for GST/HST...
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| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Office | individual acting under a power of attorney is not engaged in commercial activity | 131 |
10 February 2017 GST/HST Ruling 162056 - Application of the GST/HST to an investment transaction
A Canadian registrant (Investor) enters into an agreement with a Canadian corporation (Corporation 1) under which it pays lump sums in...
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|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Debt Security | royalty agreement is not a debt security unless a minimum royalty is specified | 267 |
| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) | the purchase of an IP royalty gives rise to non-creditable GST/HST to the investor | 130 |
| Tax Topics - Excise Tax Act - Section 182 - Subsection 182(1) | buyout of royalty agreement not subject to s. 182 | 185 |
CBA National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 29
The position (not following Aviva except on the same facts) in Q. 21 of the 2013 CBAO Q&A [infra] that "generally where a corporation makes a sale...
CBA National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 21. ("Interpretation of Commercial Activity")
It is CRA's "position that the decision in Aviva applies to a specific fact situation and we will apply the Court's decision in fact situations...
P-032, 20 July 1992
"It is the Department's position that the provision of management services by a holding corporation to a subsidiary corporation for nil...
P-167R
"Meaning of the first part of the definition of business", 29 March 2000, No. 11635-3.
GST M 400-1-2 "Documentary Requirements" under "Meals and Entertainment - Reimbursements"
Tips and gratuities are not subject to GST.
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| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(5) | 14 |
Guide for Providers of Financial Services under "Special Provisions" - "Distribution by Trust"
Trust companies will be required to collect GST from the trust for administration or trustee fee charges.