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...
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| Tax Topics - Excise Tax Act - Section 254 - Subsection 254(2) - Paragraph 254(2)(b) | Cheema followed regarding purchasers including those with no beneficial entitlements | 211 |
| Tax Topics - General Concepts - Stare Decisis | stare decisis applies horizontally | 111 |
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...
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| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 24 | 122 | |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Business | "undertaking" included constructing transit system | 68 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | alleged separate supply: a preparatory component | 291 |
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...
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| Tax Topics - General Concepts - Agency | no evidence that law firm client assumed liability to suppliers to law firm | 197 |
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...
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| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Consideration | provincial subsidy was paid only if busing services provided | 192 |
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...
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| Tax Topics - Income Tax Act - Section 165 - Subsection 165(1.11) | issue should be stated "reasonably" | 131 |
| Tax Topics - Excise Tax Act - Section 141.02 - Subsection 141.02(21) | pre-approval of method for allocating inputs between foreign and domestic supplies did not stop CRA from assessing to deny zero-rating of the foreign supplies | 202 |
| Tax Topics - Excise Tax Act - Section 141.02 - Subsection 141.02(31) - Paragraph 141.02(31)(f) | s. 141.02(31)(f) is merely confirmatory of normal taxpayer onus | 98 |
| Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part IX - Section 1 - Paragraph 1(a) | foreign interchange fees generated by Canadian credit card issuer related to the granting of credit rather than the making of a loan by it, and were not excluded under s. 1(a)(ii) | 445 |
| Tax Topics - Excise Tax Act - Section 141.02 - Subsection 141.02(1) - Direct Input | expenses of redeeming credit card loyalty points were inextricably linked to the issuer’s extension of credit, and only remotely linked to its earning zero-rated interchange fees | 368 |
| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) | expenses of redeeming credit card loyalty points were an integral component of the issuer’s extension of credit, and not sufficiently connected to earning interchange fees | 181 |
| Tax Topics - Statutory Interpretation - Exclusionary provisions | exclusionary provisions should be narrowly construed | 267 |
| Tax Topics - Excise Tax Act - Section 301 - Subsection 301(1.2) - Paragraph 301(1.2)(a) | taxpayer not precluded from raising an argument that the Minister was bound by an ITC method that it had described in detail in its pleadings | 175 |
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...
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| Tax Topics - Other Legislation/Constitution - Federal - Indian Act - Section 87 | status Indians were the recipients of flash sales made to them on the reserve | 339 |
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...
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| Tax Topics - Excise Tax Act - Section 256.2 - Subsection 256.2(3) - Paragraph 256.2(3)(a) | NRRPR was unavailable to beneficial recipient who was not named in the purchase agreement | 322 |
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...
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| Tax Topics - Excise Tax Act - Section 175 - Subsection 175(1) - Paragraph 175(1)(b) | an employer was not entitled to ITCs for the GST/HST on reimbursed employee health care services | 472 |
| Tax Topics - Excise Tax Act - Section 170 - Subsection 170(1)) - Paragraph 170(1)(b) - Subparagraph 170(1)(b)(ii) | s. 170(1)(b)(ii) exception conceded to apply | 221 |
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 123 - Subsection 123(1) - Consideration | statutorily-mandated waste recycling charges were consideration for a taxable supply | 278 |
| 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 |
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...
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| Tax Topics - Excise Tax Act - Section 221 - Subsection 221(2) | no relief from charging HST on a real estate sale where the purchaser’s bare trustee capacity was undisclosed | 310 |
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...
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| Tax Topics - Excise Tax Act - Section 153 - Subsection 153(1) | no barter of management services for HST purposes between two affiliates employing the same key manager | 330 |
| Tax Topics - Excise Tax Act - Section 232 - Subsection 232(3) | issuance of credit note is mandatory for ITC claim | 165 |
| Tax Topics - General Concepts - Agency | construction supplies acquired by parent as agent for subsidiary owning the real estate | 390 |
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...
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| Tax Topics - Excise Tax Act - Section 254 - Subsection 254(2) - Paragraph 254(2)(a) | accommodation co-owner was not supplied her interest directly by the builder | 451 |
| Tax Topics - Excise Tax Act - Section 262 - Subsection 262(3) | accommodation co-purchaser (for financing purposes) of condo was not a recipient of supply by builder | 231 |
| Tax Topics - General Concepts - Substance | the addition of an accommodation co-purchaser (for financing purposes) of condo did not reflect the parties' true intentions | 173 |
| Tax Topics - General Concepts - Sham | the addition of an accommodation co-purchaser (for financing purposes) of condo might have been a sham if done for tax purposes | 131 |
| Tax Topics - Statutory Interpretation - Benefits-Conferring Legislation | interpretation to favour conferral of intended benefits | 207 |
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...
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| Tax Topics - Excise Tax Act - Regulations - Input Tax Credit Information (GST/HST) Regulations - Section 2 - Intermediary | no allocation on invoices | 129 |
| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) | internal agreement to allocate IPO costs was ineffective/services consumed rather than re-supplied | 380 |
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...
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| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service | 95 | |
| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) | recipient acquires the services | 209 |
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.
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| Tax Topics - Excise Tax Act - Section 280 - Subsection 280(1) | 67 |
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...
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| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) | 104 |
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...
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| Tax Topics - Excise Tax Act - Section 256.2 - Subsection 256.2(3) | a co-purchaser of a new rental property can qualify for the NRRPR, even if his co-purchaser does not | 220 |
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...
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| Tax Topics - Excise Tax Act - Section 135 | sponsorship revenues for an event were not subject to GST/HST after applying single-supply doctrine | 287 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | supply of real estate (exhibition booth) assimilated to single non-supply of sponsorship | 158 |
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...
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| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) | payor of licence fees did not acquire licence and, therefore, was not recipient of supply of licence | 151 |
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...
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| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) | investment management services provided to a pension plan viewed as supplied to the employer, and on-supplied to the plan | 74 |
| Tax Topics - Excise Tax Act - Section 172.1 - Subsection 172.1(5) | imputation of a supply of an investment management service by employer to RPP where the fee was incured by the employer | 143 |
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...
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| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | double supply to and by pension plan employer | 103 |
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...
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| Tax Topics - Excise Tax Act - Section 221 - Subsection 221(2) | 74 | |
| Tax Topics - General Concepts - Agency | 180 |
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,"...
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| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Sale | 155 |
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...
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| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 6 | 56 | |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Residential Complex | home not available to public, therefore not lodging house etc. | 55 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | 56 |
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...
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| Tax Topics - Excise Tax Act - Regulations - Input Tax Credit Information (GST/HST) Regulations - Section 3 - Paragraph 3(c) - Subparagraph 3(c)(ii) | real estate nominee served as "representative" of beneficial owner for development expenditures | 168 |
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...
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| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | court costs not for supply | 32 |
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...