See Also
FP Newspapers Inc. v. The Queen, 2013 TCC 44 (Informal Procedure)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 141 - Subsection 141(3) | 177 | |
| Tax Topics - Excise Tax Act - Section 272.1 - Subsection 272.1(2) | s. 272.1 did not apply to limited partner | 260 |
Global Cash Access (Canada) Inc. v. The Queen, 2012 TCC 173, rev'd in part 2013 FCA 269
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 138 | taxable element insufficiently minor | 262 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (l) | 217 |
Aim Funds Management Inc. v. Aim Trimark Corporate Class Inc., [2009] O.J. No. 4798, [2009] GSTC 170, 64 DLR (4th) 261, 2009 CanLII 29491 (Ont. Sup. Ct. J.)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Rectification & Rescission | 155 |
The Canadian Medical Protective Association v. The Queen, 2008 TCC 33, [2008] GSTC 88, aff'd supra
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General Motors of Canada Limited v. The Queen, [2008] GSTC 41, 2008 TCC 117, aff'd [2009] GSTC 64, 2009 FCA 114
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Recipient | employer was recipient of portfolio advisory fees for employees' pension fund | 78 |
| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) | recipient acquires the services | 209 |
Canada Trustco Mortgage Company v. The Queen, 2004 TCC 792
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | sale of mortgages on fully-serviced basis | 139 |
| Tax Topics - Excise Tax Act - Section 138 | sale of mortgages on fully-serviced basis with deferred purchase price labelling | 243 |
State Farm Mutual Auto Insurance Co. v. The Queen, [2003] GSTC 35 (TCC)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 138 | 82 | |
| Tax Topics - Excise Tax Act - Section 220 | 70 |
Ingle Manor Farms Inc. v. The Queen, docket 2001-862-GST-I (TCC) (Informal Procedure)
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Drug Trading Company Ltd. v. The Queen, [2001] GSTC 48 (TCC) (Informal Procedure)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Regulations - Financial Services (GST/HST) Regulations - Subsection 4(2) | 210 | |
| Tax Topics - General Concepts - Agency | 168 |
Skylink Voyages Inc. v. The Queen, [1999] GSTC 119 (TCC)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | 188 | |
| Tax Topics - Excise Tax Act - Regulations - Financial Services (GST/HST) Regulations - Subsection 4(1) - Person at Risk | "slight" risk in accepting credit card slips rendered a person at risk | 336 |
| Tax Topics - General Concepts - Agency | 205 |
C.I. Mutual Funds Inc. v. Canada, [1997] GSTC 84 (TCC), aff'd [1999] GSTC 12 (FCA)
On-Guard Self-Storage Ltd. v. The Queen, [1996] GSTC 9 (TCC)
Locator of Missing Heirs Inc. v. The Queen, [1995] GSTC 63 (TCC)
Commissioner of Inland Revenue v. Databank Systems Ltd., [1990] BTC 5108 (PC)
Administrative Policy
5 June 2012 Interpretation Case No. 127795
5 June 2012 Interpretation Case No. 81635
17 May 2012 Interpretation File 97556
17 May 2012 Ruling 62492
15 March 2012 Ruling Case No. 132880-2 [trailer fees exempt if no servicing]
9 January 2012 Ruling Case Number 112274 [taxable processing of credit applications]
31 October 2011 Interpretation Case No. 132880
5 January 2012 Ruling Case No. 98811 [broker charge for securing health plan employer]
10 November 2011 Case No. 125071
19 May 2011 Interpretation Case No. 131970
6 September 2011 Ruling Case No. 77006 [on-line administration of credit card portfolio]
29 July 2011 Headquarters Letter 95868
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 153 - Subsection 153(1) | card loyalty program credits | 112 |
29 July 2011 Headquarters Letter Case No. 82567
19 July 2011 Headquarters Letter 127619
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 181.2 | 272 |
19 July 2011 Headquarters Letter Case No. 111922
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Regulations - Financial Services (GST/HST) Regulations - Subsection 4(2) | insurance policy administration | 77 |
19 July 2011 Headquarters Letter Case No. 125864
14 July 2011 Headquarters Letter Case No. 132388
15 June 2011 Headquarters Letter Case No. 108590
27 May 2011 Headquarters Letter Case No. 129882
17 May 2011 Headquarters Letter Case No. 129875
GST/HST Notice 250, "Proposed Changes to the Definition of Financial Service", June 2010.
26 July 2007 Ruling 63048 ["fees" of vendor for servicing of sold mortgages part of consideration for single exempt supply]
December 2006 GST/HST Info Sheet GI-006 "ABM Services"
5 April 2004 Ruling Case No. 50019
17 December 2003 Ruling Case No. 45758
17 December 2003 Ruling Case No. 40640
2 December 2003 Memorandum Case No. 41678
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | 37 |
19 November 2002 Interpretation RITS 42355
P-239 "Meaning of the Term 'Arranging For' as Provided in the Definition of 'Financial Service'" 30 January 2002. 31 March 2000 HQ Letter 25522
GST/HST Memorandum 17.1.1 Products and Services of Investment Dealers October 2001
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (b) | inactivity fee to brokerage client is exempt | 36 |
Draft Policy Statement on the Meaning of the Term 'Arranging for', 18 January 2000, No. 11595-2
21 December 1999 Headquarters Letter 8177/HQR0001783
21 December 1999 Ruling File 11595-2 No. HQR0001783/8177
27 October 1999 HQ Letter HQR0001895
25 August 1998 Ruling RITS HQR0001269 [trailer fees]
3 September 1997 Ruling HQR0000579
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Debt Security | 27 |
P-210 "Performance Bond Claims" dated 7 February 1997. P-192 "Supply of Precious Metals" P-119 "Trailer Commission Servicing Fees"
GST M 300-4-7 "Financial Services" GST M 700-2 "Definition of 'Financial Instrument'" B-032 "Registered Pension Plans and Registered Retirement Savings Plans"
B-033 "GST Treatment of Products and Services of a Deposit-Taking Financial Institution"
Articles
Sabrina Wong, Sania Ilahi, "Tax Implications of Asset Securitizations", 2015 CTF Annual Conference Report
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Paragraph (a)
See Also
Wiltonpark Ltd & Ors v Revenue & Customs Commissioners, [2016] EWCA Civ 1294
HMRC v National Exhibition Centre Ltd., [2016] BVC 19, Case C-130/15 (ECJ (8th Chamber))
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | additional “booking” charges by a service provider to those paying by credit card were not consideration for a separate supply | 330 |
Paragraph (b)
Administrative Policy
GST/HST Memorandum 17.1.1 Products and Services of Investment Dealers October 2001
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service | 925 |
Paragraph (c)
See Also
ING Intermediate Holdings Ltd v HMRC, [2017] EWCA Civ 2111
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | services provided in deposit-taking business were more than peripheral so that supplies were made | 262 |
| Tax Topics - Excise Tax Act - Section 153 - Subsection 153(1) | interest paid by bank to depositors was reduced by implied fees earned as consideration going to the bank | 137 |
| Tax Topics - General Concepts - Substance | court only goes behind the contract if the contract does not reflect the true agreement | 173 |
Administrative Policy
Excise and GST/HST News - No. 108 September 2020
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Paragraph (d)
Administrative Policy
3 September 2019 GST/HST Interpretation 173195 - […][Mutual Fund Units]
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Words and Phrases
transfer of ownership| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (l) | unit trust redemption fee would generally be exempted from GST/HST if it was payable by the redeeming unitholder to the trust rather than the fund manager | 202 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (q) | para. (q) inapplicable to any subscription or redemption fees payable by redeeming unitholders to fund manager given that they were borne by them rather than Funds | 237 |
24 January 2018 Ruling 156434
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Debt Security | conditional sales contracts and credit agreements were debt securities | 198 |
19 May 2017 Interpretation 178323
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 240 - Subsection 240(1) | no backdating of registration of pure holding LP | 80 |
21 December 2016 Ruling 157873
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | assignment fee was part of consideration for assignment | 69 |
17 December 2015 Interpretation 153009
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part IX - Section 1 | potential zero-rating re share issuances and dividends | 86 |
| 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 |
18 October 2013, TMX Notice to Participating Organizations and Members, 2013-036
28 January 2008 GST/HST Ruling 84428
8 February 2005 Interpretation Case No. 52141
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 153 - Subsection 153(1) - Paragraph 153(1)(a) | stock options valued based on in-the-money value | 112 |
| Tax Topics - General Concepts - Fair Market Value - Options | in-the-money stock option valuation | 41 |
Paragraph (f)
See Also
Solar Power Network Inc. v. ClearFlow Energy Finance Corp., 2018 ONCA 727
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) | daily discount fee had the 3 attributes of interest | 359 |
Stock ‘94 Szolgáltató Zrt. v Regional Customs and Finance Directorate-General for Southern Transdanubia of the National Tax and Customs Office, Hungary, Case C-208/15, [2016] BVC 45 (European Court of Justice (5th Chamber))
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | interest on loan to fund taxable supply was part of taxable consideration | 141 |
Administrative Policy
17 September 2018 Ruling 182403
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 272.1 - Subsection 272.1(1) | partnership draws exempted under (f) of financial service | 64 |
8 March 2018 CBA Commodity Taxes Roundtable, Q.7
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Money | CRA reviewing whether crypto-currencies are "money" | 390 |
17 December 2015 Interpretation 153009
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part IX - Section 1 | potential zero-rating re share issuances and dividends | 86 |
| 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 (d) | share issuance a financial supply to shareholder | 164 |
Paragraph (f.1)
Cases
Great-West Life Assurance Company v. Canada, 2016 FCA 316
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Regulations - Financial Services (GST/HST) Regulations - Subsection 4(2) | predominant character of insurance claim processing was administrative | 250 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | characterization of single supply based on predominant elements | 203 |
See Also
Great-West Life Assurance Company v. The Queen, 2015 TCC 225
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Regulations - Financial Services (GST/HST) Regulations - Subsection 4(2) | electronic drug plan adjudication and processing was "quintessentially administrative in nature" | 279 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (r.4) | services described in (r.4) did not represent the essential character of drug claim processing service | 269 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (r.5) | essential character of drug claim processing service was providing payment to the claimant | 186 |
| Tax Topics - General Concepts - Payment & Receipt | constructive receipt by relieving obligation to pay pharmacist | 236 |
Administrative Policy
10 January 2018 Interpretation 139614
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 175 - Subsection 175(1) | s. 175 not available to employer who through a PHSP reimburses personal health care costs of employee | 262 |
Paragraph (g)
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) - Consideration | "consideration" under law of contract | 123 |
| 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 |
See Also
Administrative Policy
Paragraph (i)
See Also
Canadian Imperial Bank of Commerce v. The Queen, 2018 TCC 109
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Paragraph (j.1)
Paragraph (l)
Cases
SLFI Group v. Canada, 2019 FCA 217
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (q) | dominant element in supply by funder of broker commissions was a financing service rather than a management service | 514 |
| Tax Topics - Excise Tax Act - Section 261 - Subsection 261(2) - Paragraph 262(2)(b) | denial includes where the CRA assessment of the tax was of another person | 428 |
| Tax Topics - Statutory Interpretation - Interpretation Act - Section 8.1 | tax characterization not affected by securities law characterization | 87 |
Canada v. Costco Wholesale Canada Ltd., 2012 FCA 160
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Words and Phrases
consideration| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 153 - Subsection 153(1) | payments by credit card company to store were not merely discounts to its fees | 184 |
Animal Rescue Missions of Canada Inc. v. Canada (Customs and Revenue Agency), [2009] G.S.T.C. 65, 2008 FCA 115
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Words and Phrases
arrange forSee Also
Zomaron Inc. v. The Queen, 2020 TCC 35
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (r.4) | a service of inducing merchants to use credit card processing services was an exempt financial service | 510 |
Applewood Holdings Inc. v. The Queen, 2018 TCC 231
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (r.4) | promotional and administrative services of car dealer were ancillary to the customers' insurance purchases | 370 |
Canadian Imperial Bank of Commerce v. The Queen, 2018 TCC 109
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Words and Phrases
arranging forBarr v. The Queen, 2018 TCC 86
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (r.4) | broker services in “promoting” the sale of a company to prospective purchasers would have come within (r.4) | 216 |
Mac's Convenience Stores Inc. v. The Queen, 2012 TCC 393
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 185 - Subsection 185(1) | impulse purchases generated by ABM machine customers represented sufficient link | 154 |
Global Cash Access (Canada) Inc. v. The Queen, 2012 TCC 173, rev'd in part 2013 FCA 269
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service | 377 | |
| Tax Topics - Excise Tax Act - Section 138 | taxable element insufficiently minor | 262 |
President's Choice Bank v. The Queen, 2009 TCC 170
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Royal Bank of Canada v. The Queen, [2007] GSTC 122, 2007 TCC 281
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | taxable supply of frequent flyer points | 207 |
| Tax Topics - Excise Tax Act - Section 181 - Subsection 181(1) - Coupon | frequent flyer points could be coupons | 114 |
| Tax Topics - Excise Tax Act - Section 181.2 | frequent flyer points not gift certificates | 121 |
| Tax Topics - Excise Tax Act - Section 278 - Subsection 278(2) | s. 278(2) precluded direct collection on assessment of recipient until supplier released from remittance obligation under CCAA | 330 |
| Tax Topics - Excise Tax Act - Section 296 - Subsection 296(1) - Paragraph 296(1)(b) | no double taxation in s. 296(1)(b) assessment of purchaser because supplier had been released from its remittance obligation under CCAA plan | 262 |
Administrative Policy
24 January 2020 GST/HST Ruling 194625 - Services Provided to an Introducing Broker by a Carrying Broker
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Regulations - Financial Services (GST/HST) Regulations - Subsection 4(1) - Person at Risk | indemnity from introducing broker suggested that carrying broker was not a person at risk | 322 |
3 September 2019 GST/HST Interpretation 173195 - […][Mutual Fund Units]
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (d) | unit trust redemption fee could be consideration for the “transfer of ownership” of units to the trust | 452 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (q) | para. (q) inapplicable to any subscription or redemption fees payable by redeeming unitholders to fund manager given that they were borne by them rather than Funds | 237 |
2 May 2019 GST/HST Ruling 150998 - Fees charged in relation to project loans
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (r.4) | non-refundable fee paid by borrower to lender’s agent to perform due diligence and take the financing project through to closing were taxable preparatory services | 237 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (r.3) | predominant nature of fees paid to loan agent was for loan management | 159 |
Excise and GST/HST News - No. 106 June 2019
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (r.4) | car dealer's selling and processing credit insurance is exempted | 202 |
23 March 2017 CBA Commodity Taxes Roundtable, Q.12
Excise and GST/HST News - No. 102 July 2017
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 229 - Subsection 229(2) | 107 | |
| Tax Topics - Excise Tax Act - Section 281.1 - Subsection 281.1(2) | 43 |
16 December 2016 Interpretation 169841
Excise and GST/HST News, No. 100, November 2016
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (t) | 79 |
4 February 2014 Interpretation 106288
20 July 2012 Ruling Case No.137528 [taxable rebate fees from credit card issuer received by retailer]
29 June 2012 Interpretation Case No. 104941
4 June 2012 Interpretation Case No. 131194
Paragraph (q)
Cases
SLFI Group v. Canada, 2019 FCA 217
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (l) | dominant element in MFT commission funding arrangement was the payment, or the arranging of payment, of the funding | 187 |
| Tax Topics - Excise Tax Act - Section 261 - Subsection 261(2) - Paragraph 262(2)(b) | denial includes where the CRA assessment of the tax was of another person | 428 |
| Tax Topics - Statutory Interpretation - Interpretation Act - Section 8.1 | tax characterization not affected by securities law characterization | 87 |
See Also
SLFI Group - Invesco Canada Ltd. v. The Queen, 2017 TCC 78, rev'd in part 2019 FCA 217
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 217 - Imported Taxable Supply - Paragraph (a) | non-resident vehicle provided taxable imported supply in funding MFT brokerage commissions | 281 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | dominant element of service provided by financing SPV was financing | 180 |
The Colleges of Applied Arts and Technology Pension Plan v. The Queen, 2003 GTC 899-62, 2003 TCC 618
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Words and Phrases
principal activityAdministrative Policy
3 September 2019 GST/HST Interpretation 173195 - […][Mutual Fund Units]
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (d) | unit trust redemption fee could be consideration for the “transfer of ownership” of units to the trust | 452 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (l) | unit trust redemption fee would generally be exempted from GST/HST if it was payable by the redeeming unitholder to the trust rather than the fund manager | 202 |
CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 14
Paragraph (r.3)
See Also
Canadian Imperial Bank of Commerce v. The Queen, 2018 TCC 109
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Administrative Policy
2 May 2019 GST/HST Ruling 150998 - Fees charged in relation to project loans
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (r.4) | non-refundable fee paid by borrower to lender’s agent to perform due diligence and take the financing project through to closing were taxable preparatory services | 237 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (l) | fee paid for taking a financing from signing through to closing is taxable | 180 |
Paragraph (r.4)
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) - Consideration | "consideration" under law of contract | 123 |
| 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 |
See Also
Zomaron Inc. v. The Queen, 2020 TCC 35
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Words and Phrases
arranging for| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (l) | finding and signing-up merchants to use the services of a credit card payment processor was an arranging-for service | 288 |
Applewood Holdings Inc. v. The Queen, 2018 TCC 231
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (l) | a car dealer who promoted and processed credit insurance to its customers was “arranging for” insurance | 244 |
Canadian Imperial Bank of Commerce v. The Queen, 2018 TCC 109
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Barr v. The Queen, 2018 TCC 86
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (l) | broker fees paid to locate purchasers of a private company were HST-taxable | 430 |
Rojas v. The Queen, 2016 TCC 177 (Informal Procedure)
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Great-West Life Assurance Company v. The Queen, 2015 TCC 225
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Regulations - Financial Services (GST/HST) Regulations - Subsection 4(2) | electronic drug plan adjudication and processing was "quintessentially administrative in nature" | 279 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (f.1) | essential character of drug claim processing service was providing payment to the claimant | 306 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (r.5) | essential character of drug claim processing service was providing payment to the claimant | 186 |
| Tax Topics - General Concepts - Payment & Receipt | constructive receipt by relieving obligation to pay pharmacist | 236 |
Administrative Policy
2 May 2019 GST/HST Ruling 150998 - Fees charged in relation to project loans
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (r.3) | predominant nature of fees paid to loan agent was for loan management | 159 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (l) | fee paid for taking a financing from signing through to closing is taxable | 180 |
6 May 2019 GST/HST Interpretation 194986 - – […][Services of a Managing General Agent]
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Excise and GST/HST News - No. 106 June 2019
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (l) | CRA accepts Applewood (re para. (l) exemption for car dealers who sell, explain and process credit insurance provided to their customers) | 235 |
Paragraph (r.5)
See Also
Canadian Imperial Bank of Commerce v. The Queen, 2018 TCC 109
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Great-West Life Assurance Company v. The Queen, 2015 TCC 225
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Regulations - Financial Services (GST/HST) Regulations - Subsection 4(2) | electronic drug plan adjudication and processing was "quintessentially administrative in nature" | 279 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (f.1) | essential character of drug claim processing service was providing payment to the claimant | 306 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (r.4) | services described in (r.4) did not represent the essential character of drug claim processing service | 269 |
| Tax Topics - General Concepts - Payment & Receipt | constructive receipt by relieving obligation to pay pharmacist | 236 |
Paragraph (t)
Administrative Policy
Excise and GST/HST News, No. 100, November 2016
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (l) | 547 |