See Also
Revenue and Customs v Fortyseven Park Street Ltd, [2019] EWCA Civ 849
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Words and Phrases
hotel2137691 Ontario Limited. v. Lucia Pessoa Park, 2018 ONSC 4218
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 224 | registrant could bring a motion for declaration that HST was owing to it without complying with s. 224 | 248 |
| Tax Topics - Excise Tax Act - Section 133 | supply of land occurred at the closing | 131 |
| Tax Topics - Excise Tax Act - Section 194 | purchaser entitled to rely on Statutory Declaration of the Vendor as to exempt status | 326 |
Wotherspoon v. The Queen, [2011] GSTC 108, 2011 TCC 343 (Informal Procedure), briefly aff’d 2012 FCA 271
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Hamilton v. The Queen, 2010 TCC 591 (Informal Procedure)
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Ko v. The Queen, Docket: 2002-455-GST-I (Informal Procedure)
Bruton v. London & Quadrant Housing Trust, [1999] 3 WLR 150 (HL)
Administrative Policy
22 July 2013 Interpretation 145125
CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 27
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule IX - Part II - Section 3 | carriage arranged by customer | 41 |
31 March 2000 Headquarter Letter RITS 7707/HQR0001313
6 December 2002 Memorandum RITS 35845
GST/HST Memorandum 19.2 “Residential Real Property” February 1998
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Residential Unit | 53 |
GST/HST memorandum 19.2.1 "Residential Real Property-Sales" February 1998
18 September 1996 Interpretation 931427 – Construction of Winterized Building to be Used as Place of Residence by Employees
P-099 "The Meaning of 'Hotel', 'Motel', 'Inn', 'Boarding House', 'Lodging House' and 'Other Similar Premises', as used in the definition of 'Residential Complex' and 'Residential Unit'" 16 December 1993
Articles
Paragraph (a)
Administrative Policy
GST/HST Notice 224 September 2007
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part I - Section 6 | 193 |
Paragraph (b)
See Also
Grands Palais du nouveau Saint-Laurent Inc. v. Agence du revenu du Québec, 2020 QCCQ 281
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 254 - Subsection 254(6) | builder "ought to know" of rebate ineligibility based on CRA/ARQ Bulletins | 291 |