Service

See Also

Canadian Imperial Bank of Commerce v. The Queen, 2019 TCC 79

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply Aeroplan points program occurred as single supply 256
Tax Topics - Excise Tax Act - Section 181.2 Aeroplan Miles were not gift certificates as they had no stated monetary value 183
Tax Topics - Excise Tax Act - Section 138 supply of Aeroplan Miles was ancillary to promotional services 339

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 123 - Subsection 123(1) - Consideration statutorily-mandated waste recycling charges were consideration for a taxable supply 264
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) - Recipient those subject to statutory user charges were "recipients" 189

Revenue and Customs Commissioners v. Findmypast Ltd., [2017] CSIH 59

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Stare Decisis prior cases reviewed for principles rather than similar facts 90
Tax Topics - Excise Tax Act - Section 152 - Subsection 152(1) the time of a supply of services was accelerated by prepayment only where the services were precisely identifiable 805
Tax Topics - Excise Tax Act - Section 168 - Subsection 168(6) precise services to be purchased with credits were not yet identified 152

Club Intrawest v. The Queen, 2016 TCC 149, varied 2017 FCA 151

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Agency annual fees charged by non-share corporation to its members were not reimbursements for expenses incurred by it as their agent 371
Tax Topics - Excise Tax Act - Section 142 - Subsection 142(1) - Paragraph 142(1)(d) s. 142(1)(d) only applies to a supply exclusively re real property 594
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply single supply of covering all time share operating costs 164
Tax Topics - Excise Tax Act - Section 168 - Subsection 168(1) GST collectible based on invoicing times 77
Tax Topics - Excise Tax Act - Section 306.1 - Subsection 306.1(1) objecting to quantum was sufficient particularity 169
Tax Topics - General Concepts - Ownership beneficial owner did not transfer property risk 177
Tax Topics - General Concepts - Evidence foreign law assumed the same 93

Customs and Excise Commissioners v. High Street Vouchers Ltd., [1990] BTC 5092 (Q.B.D.)

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Administrative Policy

25 February 2016 CBA Roundtable, Q. 7

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 96 arrangement for sharing employees not a partnership in Quebec or ROC/profit-sharing arrangement required 234
Tax Topics - General Concepts - Agency dentist handles source deductions and payroll as agent for colleagues 127
Tax Topics - Income Tax Act - Section 153 - Subsection 153(1) - Paragraph 153(1)(a) joint responsibility of joint employers 434
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Taxable Supply dentists jointly employ staff so as to avoid GST 203

Excise and GST/HST News - No. 101 March 2017

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11 March 2016 Excise and GST/HST News - No. 98

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part III - 8 distinction between on-line supply of “service of instructing” v. supply of “intangible personal property.” 261
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Place of Amusement status of a location as a “place of amusement” for purposes of the public sector body exemption may be determined on an event by event basis 341
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part V.1 - Section 1 - Paragraph 1(e) “place of amusement” may be determined on an event by event basis 154

CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 22. ("Assumption of ‘Under Water' Contract")

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Tax Topics - Excise Tax Act - Section 152 - Subsection 152(3) 105

18 February 2004 Headquarters Letter RITS 46264

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Technical Information Bulletin B-090 "GST/HST and Electronic Commerce" July 2002

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12 July 1995 Ruling File No. 11755-20

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Paragraph (c)

See Also

Key Property Management Corporation v. The Queen, 2004 TCC 210

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Agency maintenance employees working for indeterminate group companies were not hired as agent for those companies 162
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(4) documentary requirements mandatory 95

Administrative Policy

15 May 2012 Ruling Case No. 142436

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply employees with one source-deduction account with parent treated as jointly-employed for GST purposes 181
Tax Topics - General Concepts - Agency parent bearing payroll and source deductions for itself and subs 46