Cases
Global Cash Access (Canada) Inc. v. Canada, 2013 FCA 269
In the course of finding that the appellant was receiving a financial supply from the casinos it contracted with, Sharlow JA stated (at para....
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| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (g) | commercial efficacy of arrangement involving kiosk and support services turned on the advance of money | 428 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | three elements integrally connected | 240 |
| Tax Topics - Excise Tax Act - Section 153 - Subsection 153(1) | "consideration" under law of contract | 123 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (r.4) | predominant element not described in (r.4) or (r.5) | 183 |
Boardwalk Equities Inc. v. Canada, 2013 FCA 140, aff'g Calgary Board of Education v. The Queen, 2012 TCC 7
The appellant was entitled to receive amounts under an Alberta energy assistance program to defray additional costs to users (consumers and...
Commission Scolaire des Chênes v. Canada, [2002] GSTC 11, 2001 FCA 264
The appellant school boards paid GST charges of independent bus companies for their busing services, and were compensated with a Quebec government...
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| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Recipient | Ministry of Transport was the recipient of student busing services which it funded | 121 |
See Also
1410109 Ontario Ltd. v. The King, 2022 TCC 141 (Informal Procedure)
The taxpayer was a banquet hall which held such events as weddings and other large celebrations. Each patron signed a contract with specified the...
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| Tax Topics - Excise Tax Act - Section 133 | tips included in contract were part of the agreed-to consideration | 187 |
9056-2059 Québec Inc. v. The Queen, 2010 TCC 358
In order to promote the sale of its farm products (mostly honey), the appellant developed a “labyrinth” of trails on its forest lands and,...
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| Tax Topics - Excise Tax Act - Section 153 - Subsection 153(2) | s. 153(2) requires a reasonable allocation of consideration between component supplies | 389 |
Centre de traitement de la biomasse de la Montérégie inc. v. Agence du revenu du Québec, 2021 QCCA 1068
The taxpayer received organic sludge from suppliers in the agri-food industry, and was paid by them for taking over the sludge, which it then...
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| Tax Topics - Income Tax Act - Section 125.1 - Subsection 125.1(3) - Canadian Manufacturing and Processing Profits | a taxpayer made sales of partially processed waste when it paid other processors to complete its processing | 354 |
Canadian Legal Information Institute v. The Queen, 2020 TCC 56
CanLII was a not-for-profit corporation providing an open-access virtual law library that had all of its operating budget (of around $3 million...
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| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part V - Section 10 | law society funding received by CanLII was consideration for taxable supplies of its services | 411 |
San Domenico Vetraria SpA v. Agenzia delle Entrate, Case C-94/19 (ECLI:EU:C:2020:193) (7th Chamber)
Although the European VAT Directive provided that supplies of services (or goods) for consideration were taxable for VAT purposes, Italian VAT...
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| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | a secondment was a taxable supply for VAT purposes | 482 |
National Car Parks Ltd v Revenue and Customs, [2019] EWCA Civ 854
The case focused on this hypothetical example. A customer pays for parking in a car park of the appellant (NCP) by going to the ticket machine...
MEO — Serviços de Comunicações e Multimédia SA v. Autoridade Tributária e Aduaneira (2018), ECLI:EU:C:2018:942 (ECJ (5th Chamber))
MEO, a Portuguese telecommunications company providing telecommunications, internet access, television and multimedia services for monthly...
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| Tax Topics - Excise Tax Act - Section 182 - Subsection 182(1) | fee for early termination of services contact was consideration for the service | 149 |
A Oy v. Veronsaajien oikeudenvalvontayksikkö, [2019] EUECJ C-410/17 (10 January 2019) (European Court of Justice (9th Chamber))
Pursuant to demolition contracts, a company (“A”) undertook to demolish old factory buildings with responsibilities that included the disposal...
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| Tax Topics - Excise Tax Act - Section 153 - Subsection 153(1) | demolition contract entailed reciprocal supplies of dismantling services and scrap | 305 |
Adecco UK Ltd & Ors v Revenue & Customs, [2018] EWCA Civ 1794
The appellants ("Adecco") were employment bureaux supplying clients with temporary staff ("temps") who were not employees of Adecco. Adecco...
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| Tax Topics - General Concepts - Agency | a placement service providing non-employee temps to clients was not paying the temps’ compensation on the clients’ behalf | 179 |
Stewardship Ontario v. The Queen, 2018 TCC 59
Stewardship Ontario (“SO”) was a not-for-profit corporation that operated, as part of a regime governed by the Waste Diversion Act, 2002...
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| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | performance of a statutory duty can nonetheless by a supply | 279 |
| Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(2) | statutory object of avoiding tax cascading | 397 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Service | "service" has broad meaning | 199 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Recipient | those subject to statutory user charges were "recipients" | 201 |
Université Laval v. The Queen, 2016 TCC 17
Quebec City and the University of Laval entered into an agreement providing that the City would pay a grant of $10 million to the University for...
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| Tax Topics - Excise Tax Act - Section 136 - Subsection 136(1) | s. 136 applied to agreement to offer, at a distant date, to license sports complex to unidentified individuals | 179 |
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 25 | agreement to licence complex in future was not exempted becasue complex primarily used in commercial activity | 140 |
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 2 | agreement to licence sports complex in futre to City inhabitants was a real property supply | 153 |
Invesco Canada Ltd. v. The Queen, 2014 TCC 375
The appellant, which was the manager (and also trustee) for various mutual fund trusts, charged reduced management fees to the trusts to reflect...
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| Tax Topics - Excise Tax Act - Section 153 - Subsection 153(1) | discounted management fees charged by manager to MFTs not grossed up by MFT distributions of the discounts to large unitholders | 326 |
| Tax Topics - General Concepts - Evidence | evidence of surrounding circumstances including income tax objective relevant to contract interpretation | 170 |
Thompson Trailbreakers Snowmobile Club Inc. v. The Queen, 2005 DTC 1807, 2005 TCC 269, [2005] GSTC 124 (Informal Procedure)
The appellant operated a snowmobile club as a member of Snowmobilers of Manitoba Inc., which was dedicated to developing and maintaining...
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| Tax Topics - Income Tax Act - Section 122.3 - Subsection 122.3(1) | 208 |
Commission Scolaire des Découvreurs c. La Reine, 2003 TCC 295
The City of Quebec City paid a subsidy to a school board of $880,000 to enable the school board to renovate a school and expand its gymnasium. In...
Meadow Lake Swimming Pool Committee Inc. v. The Queen, [1999] GSTC 96 (TCC)
Residents of a town, Meadow Lake, Saskatchewan, formed the appellant to raise funds and build a pool on town property. The town provided an annual...
Administrative Policy
GST/HST Memorandum 18-4 “Determining Whether a Transfer Payment is Consideration For a Supply” June 2022
Direct link test (paras. 7, 14)
- If there is a direct link between a supply made by the grantee and a transfer payment, the transfer payment is...
2 August 2017 Ruling 182285
The Ontario Rebate for Electricity Consumers Act, 2016 provided a rebate equal to the provincial portion of HST on the electricity bills of...
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| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) | Ontario electricity rebate does not reduce ITCs | 226 |
19 January 2017 Ruling 172004
An employers’ organization for collective bargaining on behalf of employers (i.e., construction contractors) in the construction industry agreed...
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| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | contributions made by construction contractors to a workplace development fund as agreed to by their collective bargaining agent were not subject to GST/HST | 374 |
18 September 2015 Ruling 168521r
As also described in 144133, Ontario Tire Stewardship (“OTS”) was designated by Waste Diversion Ontario (“WDO”) as an industry funding...
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| Tax Topics - Excise Tax Act - Section 154 - Subsection 154(2) | on-charges made to an Ontario tire seller’s customers for waste diversion fees imposed on it by Ontario Tire Stewardship are subject to HST | 201 |
22 May 2014 Ruling 156633
The Lessee of the “Property” constructed a multi-storey, multi-unit residential apartment building (the “Complex”) on the rooftop of an...
28 October 2013 Ruling 144133
Pursuant to the Waste Diversion Act, 2002 (Ontario) (“WDA”), Waste Diversion Ontario (“WDO”), a non-share corporation, is responsible for...
23 December 2002 Technical Interpretation RITS 38588
A commercial lease provided that the Tenant was to pay to the Landlord the rent and all additional rent as set out in the Agreement and that that...
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| Tax Topics - Excise Tax Act - Section 153 - Subsection 153(1) | tenant property taxes part of consideration | 70 |
| Tax Topics - Excise Tax Act - Section 165 - Subsection 165(1) | 70 |
27 April 2000 GST/HST Interpretation 28979 - Property Taxes Paid by Tenants Directly to Municipalities
A lease of an industrial property calls for the tenant to pay the property taxes. CRA stated:
The subject payment is made by the tenant directly...
30 April 1999 GST/HST Interpretation HQR0001701 - Application of GST to Municipal Property Taxes as Additional Rent
Regarding whether the registrant owner of a property is required to collect and remit the GST/HST on the property taxes that are paid directly to...
Technical Information Bulletin B-067, "Goods and Services Tax Treatment of Grants and Subsidies," 24 August 1992
There is a direct link between a transfer payment and a supply if the payment is directly related to the provision of a supply to the grantor, or...