Consideration

Table of Contents

Cases

Global Cash Access (Canada) Inc. v. Canada, 2013 FCA 269

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Locations of other summaries Wordcount
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 418
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply three elements integrally connected 230
Tax Topics - Excise Tax Act - Section 153 - Subsection 153(1) "consideration" under law of contract 111
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) 179

Boardwalk Equities Inc. v. Canada, 2013 FCA 140, aff'g Calgary Board of Education v. The Queen, 2012 TCC 7

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Words and Phrases
consideration

Commission Scolaire des Chênes v. Canada, [2002] GSTC 11, 2001 FCA 264

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See Also

A Oy v. Veronsaajien oikeudenvalvontayksikkö, [2019] EUECJ C-410/17 (10 January 2019) (European Court of Justice (9th Chamber))

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 153 - Subsection 153(1) demolition contract entailed reciprocal supplies of dismantling services and scrap 285

Adecco UK Ltd & Ors v Revenue & Customs, [2018] EWCA Civ 1794

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Agency a placement service providing non-employee temps to clients was not paying the temps’ compensation on the clients’ behalf 173

Stewardship Ontario v. The Queen, 2018 TCC 59

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply performance of a statutory duty can nonetheless by a supply 252
Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(2) statutory object of avoiding tax cascading 369
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Service "service" has broad meaning 181
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Recipient those subject to statutory user charges were "recipients" 189

Université Laval v. The Queen, 2016 TCC 17

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Locations of other summaries Wordcount
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 175
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 136
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 149

Invesco Canada Ltd. v. The Queen, 2014 TCC 375

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Locations of other summaries Wordcount
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 308
Tax Topics - General Concepts - Evidence evidence of surrounding circumstances including income tax objective relevant to contract interpretation 152

Thompson Trailbreakers Snowmobile Club Inc. v. The Queen, [2005] GSTC 124, 2005 TCC 269

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Commission Scolaire des Découvreurs c. La Reine, 2003 TCC 295

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Meadow Lake Swimming Pool Committee Inc. v. The Queen, [1999] GSTC 96, Docket: 98-2588-GST-I (TCC)

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Administrative Policy

2 August 2017 Ruling 182285

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) Ontario electricity rebate does not reduce ITCs 202

19 January 2017 Ruling 172004

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Locations of other summaries Wordcount
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 338

18 September 2015 Ruling 168521r

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Locations of other summaries Wordcount
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 189

22 May 2014 Ruling 156633

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28 October 2013 Ruling 144133

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23 December 2002 Technical Interpretation RITS 38588

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 153 - Subsection 153(1) tenant property taxes part of consideration 66
Tax Topics - Excise Tax Act - Section 165 - Subsection 165(1) 66

Technical Information Bulletin B-067, "Goods and Services Tax Treatment of Grants and Subsidies," 24 August 1992

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