Cases
Chen v. Canada, 2023 FCA 146
In order to satisfy lender requirements, the agreement for the purchase by Ms. Chen of a new home added her two (unrelated) godparents as named...
Calgary (City) v. Canada, [2012] 1 S.C.R. 689, 2012 SCC 20
The City of Calgary unsuccessfully submitted that its activities of acquiring public transit assets and making them available for use in its...
Canada v. Merchant Law Group, 2010 FCA 206
A Saskatchewan law firm failed to provide evidence establishing that its clients rather than it were liable for the costs incurred by it in...
Commission Scolaire des Chênes v. Canada, [2002] GSTC 11, 2001 FCA 264
(Correctness questioned in City of Calgary at para. 65.)
Student busing services were found to have been provided by the Appellant school board to...
See Also
Royal Bank of Canada v. The King, 2024 TCC 125
When cardholders of RBC credit cards used their cards for purchases from a foreign merchant, RBC would earn an “interchange fee” from the...
LBL Holdings Limited v. The King, 2023 TCC 130
A Sobeys subsidiary (“LBL”) sold $98 million of tobacco products during the 14 months starting in January 1999 to a status Indian (Roberta...
Garg Investments Inc. v. The King, 2023 TCC 67 (Informal Procedure)
A claimant of the new residential rental property rebate (NRRPR) is required under s. 256.2(3)(a) to be the “recipient” of the supply of the...
Westcoast Energy Inc. v. The Queen, 2020 TCC 116 (Informal Procedure), aff'd 2022 FCA 57
Westcoast reimbursed (through Manulife as its agent) employees who had incurred various health care services – including some which were...
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...
2252493 Ontario Limited v. The Queen, 2017 TCC 20
The vendor of a commercial property signed a sale agreement with a purchaser (Mayling) who was not registered for HST purposes – but then, on...
GEM Health Care Group Limited v. The Queen, 2017 TCC 13
A parent corporation ("GEM") holding a subsidiary engaged in HST-exempt activities (of operating nursing homes) reduced the non-creditable HST...
Crooks v. The Queen, 2016 TCC 52 (Informal Procedure)
An agreement for the purchase of a new condo by the individual appellant was amended shortly before closing at the insistence of the mortgage...
PDM Royalties Limited Partnership v. The Queen, 2013 TCC 270
The limited partnership units of the appellant were held by a sub-trust (the "Trust") of an income fund (the "Fund"). Unit subscription proceeds...
General Motors of Canada Limited v. The Queen, [2008] GSTC 41, 2008 TCC 117, aff'd [2009] GSTC 64, 2009 FCA 114
The Appellant (a car manufacturer) was the administrator of various defined benefit pension plans for its employees. It directed the trustee of...
Corporation des loisirs de Neufchâtel v. The Queen, [2008] GSTC 153, 2006 TCC 339
(referred to with approval in City of Calgary.)
The appellants, which were community service agencies, received funding from Quebec City to...
Bondfield Construction Company (1983) Limited v. The Queen, 2005 TCC 78
The appellant, which completed the excavation and concrete work on large construction projects and hired subcontractors to complete the projects,...
Royal Bank of Scotland PLC v. Customs & Excise Commissioners, [2002] BTC 5280 (Court in Session (Inner House))
The Appellant, which was entitled to issue its own bank notes, entered into a reciprocal agreement with other banks pursuant to which it was...
Customs & Excise Commissioners v. Redrow Group plc, [1999] BTC 5062 (HL)
The Appellant, which was in the business of building new homes, offered to prospective buyers of its homes the services of real estate agents who...
British Airways plc. v. Customs and Excise Commissioners, [1996] BTC 5314 (Q.B.D.)
Passengers whose flights were delayed received meal vouchers from British Airways which they could present at various restaurants in the terminal....
Stobbe Construction Ltd. v. The Queen, [1996] GSTC 41 (TCC)
The registrant was correctly assessed for failure to collect GST on charges to its commercial tenants for property taxes, utilities and insurance.
Customs and Excise Commissioners v. Reed Personnel Services Ltd., [1995] BTC 5217 (Q.B.D.)
An arrangement under which the taxpayer provided nurses and, therefore, their services, to hospitals and received from the hospitals commission...
Harpur Group Ltd. v. Commissioners of Customs and Excise, [1995] BVC 841
Agreements that the taxpayer entered into with gas station operators (the "merchants") and also with customers of the taxpayer were drafted on the...
Club 63 North v. The Queen, [1995] GSTC 75 (TCC), briefly aff'd [1996] GSTC o (FCA) I
In finding that the registrant, which provided dining, recreational and social facilities to employees of the Syncrude project in northern...
P & O (Dover) Ltd. v. Commissioners of Customs and Excise, [1992] V.A.T.T.R. 221
The appellant along with seven individual employees was charged with manslaughter in connection with the sinking of its vessel. In finding that...
Administrative Policy
17 July 2024 GST/HST Ruling 219794 - Delivery services provided through […][the Platform]
Consumers purchased goods or services through a platform from merchants. In addition to acting as a facilitator among the parties, the platform...
3 August 2022 GST/HST Ruling 229371 - Association billing of insurance amounts to members
The Organization is a member of a non-profit umbrella association (the “Association”) of member organizations similar to the Organization.
The...
GST/HST Notice No. 324, Proposed Amendment Addressing Mining Activities in respect of Cryptoassets, February 2023
Prior to s. 188.2(2), mining was commercial activity with no recipient of the supply (under “Solo Miners”)
On a publicly distributed ledger,...
11 August 2021 GST/HST Interpretation 184857 - Eligibility for the New Residential Rental Property Rebate
Two unrelated individuals (Individual 1 and Individual 2) agreed to purchase a new condo unit for rental purposes from the builder. However, due...
20 February 2019 Ruling 196070
A public sector body (PSB) defrayed some of the expense of organizing an event at a particular centre through selling sponsorships, which included...
28 April 2017 Interpretation 154249
Vendor sets up ATM machines (i.e., sells equipment and related software licences). X acquires equipment from the Vendor but the acquired equipment...
GST/HST Technical Information Bulletin B-032 “Expenses Related to Pension Plans” 17 November 2015
Employer incurring consideration for third-party supplier of pension plan services
An expense, including a pension-related expense, is incurred by...
B-109 "Application of the GST/HST to the Practice of Naturopathic Doctors" 31 July 2015
Fee sharing
[In] situations involving arrangements with contracted associate practitioners...generally one practitioner (principal) contracts for...
26 June 2014 Ruling 157148 [double supply to and by pension plan employer]
A Co is entitled to full ITCs for the GST/HST on fees paid by it to third parties in respect of its pension plan for employees including charges...
Interpretation Revenu Québec TVQ. 16-30/R1 "Nominee Agreements" 9 December 2011
7. A nominee who fails to disclose, to the supplier of an immovable, the fact that the nominee is a mandatary is acting in the nominee's own name...
29 July 2011 Headquarters Letter Case No. 122272r
In order to finance the purchase of a new condo from a builder, an individual (the "Purchaser") enters into a "Declining Partnership Agreement,"...
31 July 2003 Ruling Case No. 41263
Services provided by investment managers were found to be supplied to pension plan trusts managed by the administrator, rather than being supplied...
6 December 2002 Memorandum RITS 35845
A home that received funding from Public Works and Government Services Canada ("PWGSC") for providing temporary accommodation to individuals...
11 September 2000 Ruling File Nos. 11601-3, 11650-10 and 11750-5-1
A nominee corporation has contracted on behalf of the beneficial owner for the supply of goods and services from third parties, with the resulting...
10 April 1995 Interpretation Case No. 11945-6 [B]
Partway through an action against him, an individual determines that he will cease defending the action and pays all the fees and disbursements of...
GST Memorandum 700-5-10 "GST Treatment of Insurance Claims"
Where counsel acts to protect the financial position of an insurer who also controls the conduct of proceedings, the legal services will be...
GST M 300-1 "Liability for Tax" under "Liability to Pay"
Unless no consideration is paid or is to be paid, the recipient is the person who pays or agrees to pay, rather than the person who actually...