Cases
Canadian Imperial Bank of Commerce v. Canada, 2021 FCA 96
The appellant (CIBC) was charged by Aeroplan for the number of Aeroplan Miles that were credited to the cards of CIBC cardholders. CIBC argued...
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| Tax Topics - Excise Tax Act - Section 181.2 | Aeroplan Miles were considered, by the sole Justice addressing the issue, to be gift certificates since no significant conditions to their redemption | 348 |
| Tax Topics - Excise Tax Act - Section 309 - Subsection 309(1) | Tax Court not bound by an admission contrary to the evidence before it | 173 |
| Tax Topics - Income Tax Act - Section 171 - Subsection 171(1) | Tax Court not bound by an admission contrary to the interpretation of an agreement reviewed by it | 174 |
| Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Act - Section 27 - Subsection 27(1.3) | fresh argument could not be made by taxpayer at the Court of Appeal level | 190 |
Patterson Dental Canada Inc. v. Canada, 2020 FCA 40
Sales by the taxpayer of anesthetic solutions containing epinephrine (which stemmed bleeding) to dentists were not zero-rated under Sched. VI, Pt....
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| Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part I - Section 2 - Paragraph 2(e) | anesthetic containing epinephrine was not epinephrine | 225 |
CIBC World Markets Inc. v. Canada, 2019 FCA 147
Noël C.J indicated (at para. 42) that s. 132(4) dealt with the situation where “two permanent establishments are involved – one in Canada and...
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| Tax Topics - Excise Tax Act - Section 132 - Subsection 132(3) | a non-resident PE had deemed separate person status sufficient to insulate it from an ETA s. 150 election | 305 |
| Tax Topics - Excise Tax Act - Section 132 - Subsection 132(4) | expansive deemed person language required because 2 PEs involved | 372 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Closely Related Group | definition has the effect of extending s. 150 election to exported supplies of Canadian PEs of non-resident insurers | 189 |
| Tax Topics - Excise Tax Act - Section 150 - Subsection 150(2) | s. 150(2) amendment was required because of the risk of taxpayers arguing otherwise | 469 |
| Tax Topics - Statutory Interpretation - Ordinary Meaning | ambiguity can arise on consideration of how the provision interacts with another | 172 |
Club Intrawest v. Canada, 2017 FCA 151
The Appellant, a Canadian-resident non-share corporation, most of whose members had time share points which entitled them to book stays at...
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| Tax Topics - General Concepts - Agency | absence of direct agreement that expenses were incurred as agent | 254 |
| Tax Topics - Excise Tax Act - Section 142 - Subsection 142(1) - Paragraph 142(1)(d) | supplies of services re cross-border vacation home portfolio split into domestic and foreign supplies | 634 |
Great-West Life Assurance Company v. Canada, 2016 FCA 316
A third party (Emergis) provided automated claims processing services to Great-West Life, which administered or insured various client drug plans,...
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| 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) - Financial Service - Paragraph (f.1) | “financial services” definition should be applied based only on the “predominant elements” supplied | 242 |
Global Cash Access (Canada) Inc. v. Canada, 2013 FCA 269
The appellant ("Global") enabled casino patrons to use their credit cards to purchase payment instruments similar to cheques (the "cheques") from...
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| 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 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 |
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) - Recipient | mere provision of earmarked funding did not render the Province a recipient | 262 |
Canada v. 1524994 Ontario Limited, 2007 FCA 74
In order to comply with a requirement of the Ontario Health Insurance Plan (OHIP) that it would only pay for audiology tests performed by (or...
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| Tax Topics - General Concepts - Agency | alleged principal lacked capacity to collect OHIP fees | 262 |
| Tax Topics - General Concepts - Evidence | agreement intended to deceive government | 216 |
Hidden Valley Golf Resort Assn. v. Canada, [2002] GSTC 42 (FCA)
The rental by the Appellant of cottage properties was a single supply of exempt residential accommodation notwithstanding that the leases gave the...
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| Tax Topics - General Concepts - Substance | incidence of GST does not turn on nomenclature | 84 |
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part I - Section 7 | leasing of serviced premises was exempt | 137 |
Vanex Truck Service Ltd. v. Canada, 2001 FCA 159
The appellant orally contracted for the services of owner-operators of trucks in connection with its freight transportation business, and provided...
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| Tax Topics - General Concepts - Agency | taxable resupply (made as principal) of otherwise exempt insurance | 116 |
See Also
The Toronto-Dominion Bank v. The King, 2024 TCC 50
The appellant (TD) entered into an affinity program agreement with Aeroplan allowing TD to add the Aeroplan Miles reward feature to its credit...
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| Tax Topics - Excise Tax Act - Section 181.2 | gift certificate, money | 321 |
| Tax Topics - Excise Tax Act - Section 306.1 - Subsection 306.1(1) | CRA was aware that the ancillary issue that was not explicitly raised was included in the objection | 84 |
9154-6093 Québec Inc. v. Agence du revenu du Québec, 2023 QCCQ 10241
The ARQ assessed the appellant (9154-6093) for its failure to collect and remit QST on its transfer of a condo unit to the couple who were its...
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| Tax Topics - General Concepts - Ownership | property was transferred to shareholders as nominees in light inter alia of consistent reporting of the transferor as the continued actual owner | 228 |
Bell Telephone Company of Canada v. The King, 2023 TCC 45
Bell Canada was required as a result of ETA s. 236.01 and the related regulation to recapture 100% of the input tax credits that it claimed in...
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| Tax Topics - Excise Tax Act - Section 236.01 - Subsection 236.01(1) - Specified Provincial Input Tax Credit | Bell Canada received single supplies of electricity from its Ontario electricity suppliers so that their full charges were subject to provincial ITC recapture | 434 |
Axelrod v. The King, 2022 TCC 157 (Informal Procedure)
Dr. Axelrod, a dentist, provided dentures, bridges, crowns and implants and reconstruction materials for more than half of a tooth, which the...
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| Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part II - Section 11 | a dentist providing a crown, implant or bridge was supplying an exempt health care service rather than a zero-rated artificial tooth | 528 |
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 5 | supply of crown or other prosthesis by dentist was a single supply of a health care service | 417 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Commercial Activity | para. (a) made exempt supplies paramount over zero-rated supplies | 179 |
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 34 | legislative approach in VI-II-34 reinforced a conclusion that dental crown or implant work was an exempted service | 66 |
Great Land (Olive) Inc. v. The Queen, 2022 TCC 56
Prior to the October 30, 2007 announcement of the GST rate reduction from 6% to 5%, a builder agreed with numerous buyers to sell them (on a...
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| Tax Topics - Excise Tax Act - Section 133 | condos were supplied when they were conditionally agreed to be built | 333 |
| Tax Topics - Excise Tax Act - Section 225 - Subsection 225(1) - A - Paragraph A(a) | GST under a GST-inclusive agreement was collected at a 6% rather than 5% rate (and computed on too large an amount), so that the over-collected tax had to be remitted | 385 |
The Advocate General (representing Revenue and Customs) v K E Entertainments Ltd (Scotland), [2020] UKSC 28
A UK bingo club operator was subject to VAT, not on its gross sales proceeds for access to its sessions of games, but only on the net sum retained...
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| Tax Topics - Excise Tax Act - Section 232 - Subsection 232(2) | correcting computations of consideration for supplies did not decrease consideration for VAT purposes | 398 |
| Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(5) | finding a single correct method promoted consistent treatment of taxpayers | 447 |
| Tax Topics - Statutory Interpretation - Equal Treatment | a single lawful method of apportionment of consideration fostered principle of equal treatment | 158 |
San Domenico Vetraria SpA v. Agenzia delle Entrate, Case C-94/19 (ECLI:EU:C:2020:193) (7th Chamber)
In 2004, the parent company (“Avir”) of San Domenico Vetraria SpA (“SDV”) seconded one of its directors to SDV and, in return, SDV paid...
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| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Consideration | reimbursement of payroll was consideration | 233 |
Canadian Imperial Bank of Commerce v. The Queen, 2019 TCC 79, aff'd 2021 FCA 96
Under an agreement between the appellant (CIBC) and Aeroplan, as the successor to Air Canada (“AC”) (the “Agreement”), Aeroplan agreed to...
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| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Service | Aeroplan Miles were supplied by Aeroplan to CIBC as a taxable service | 376 |
| Tax Topics - Excise Tax Act - Section 181.2 | Aeroplan Miles were not gift certificates as they had no stated monetary value | 193 |
| Tax Topics - Excise Tax Act - Section 138 | supply of Aeroplan Miles was ancillary to promotional services | 370 |
Medallion Corporation v. The Queen, 2018 TCC 157
A corporation (MC) acted as a property manager for the rental properties of 10 corporations (the “Owners”) with which it did not deal at...
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|---|---|---|
| Tax Topics - Excise Tax Act - Section 273 - Subsection 273(1) | a property management agreement with a rental property’s sole owner qualified as a GST/HST joint venture | 501 |
Canadian Imperial Bank of Commerce v. The Queen, 2018 TCC 109, rev'd 2021 FCA 10
The CIBC issued Visa credit cards and utilized a credit card payment system operated and managed by Visa Canada. Visa Canada essentially acted as...
Stewardship Ontario v. The Queen, 2018 TCC 59
The appellant was a non-share not-for-profit corporation that operated, as part of a regime governed by the Waste Diversion Act, 2002 (Ontario),...
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| 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 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Recipient | those subject to statutory user charges were "recipients" | 201 |
Stadion Amsterdam CV v Staatssecretaris van Financiën (Secretary of State for Finances, Netherlands), [2018] EUECJ, Case C-463/16 (18 January 2018) (ECJ (9th Chamber))
The operator of a soccer stadium had been found to be making a single supply of tours notwithstanding that participants were entitled at the...
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| Tax Topics - Excise Tax Act - Section 165 - Subsection 165(1) | composite single supply is chargeable at a single VAT rate | 260 |
ING Intermediate Holdings Ltd v HMRC, [2017] EWCA Civ 2111
The relevant companies in the ING group ("IDUK") carried on a retail banking trade which comprised taking cash deposits from private individuals,...
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| 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 | 143 |
| Tax Topics - General Concepts - Substance | court only goes behind the contract if the contract does not reflect the true agreement | 187 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (c) | borrowing is not by itself a supply by borrower | 69 |
Dr. Brian Hurd Dentistry Professional Corporation v. The Queen, 2017 TCC 142 (Informal Procedure)
Campbell J found that an incorporated orthodontic practice was making a single supply of exempt orthodontic health services rather than (as argued...
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| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 5 | single supply by incorporated orthodontist of health care services | 262 |
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 1 - Institutional Health Care Service - Paragraph (h) | single supply of orthodontic services by incorporated orthodontic practice qua health care facility | 165 |
| Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part II - Section 11.1 | hypothetical separate supply of an orthodontic appliance by an orthodontist would have been zero-rated | 219 |
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 1 - Institutional Health Care Service - Paragraph (b) | orthodontic appliance was not a "medical prosthesis" | 164 |
SLFI Group - Invesco Canada Ltd. v. The Queen, 2017 TCC 78, rev'd in part 2019 FCA 217
The manager of various mutual funds (the “Funds”) agreed to relinquish its receipt of a portion of the management fees which it otherwise...
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| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (q) | SPV funding MFT brokerage commissions was providing a GST-taxable management service | 381 |
| 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 |
Persepolis Contracting Inc. v. The Queen, 2017 TCC 89 (Informal Procedure)
A company (“Persepolis”), which had been incorporated to do renovation work on a cost plus 15% basis on a building owned by a corporation...
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| Tax Topics - General Concepts - Agency | 148 |
Stock ‘94 Szolgáltató Zrt. v Regional Customs and Finance Directorate-General for Southern Transdanubia of the National Tax and Customs Office, Hungary, [2016] BVC 45, C-208/15 (European Court of Justice (5th Chamber))
A Hungarian company was set up to assist Hungarian farmers by lending them money to fund the purchase by them from it of current assets needed in...
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| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (f) | interest on a loan funding a taxable supply of goods was part of the consideration for a single supply of the goods | 297 |
Club Intrawest v. The Queen, 2016 TCC 149, varied 2017 FCA 151
The members of the Appellant (which was a non-share Delaware corporation resident in Canada) included Canadian and U.S.-resident individuals who...
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| 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 | 377 |
| 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 | 632 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Service | payment of condo operating expenses was a service | 211 |
| Tax Topics - Excise Tax Act - Section 168 - Subsection 168(1) | GST collectible based on invoicing times | 79 |
| Tax Topics - Excise Tax Act - Section 306.1 - Subsection 306.1(1) | objecting to quantum was sufficient particularity | 177 |
| Tax Topics - General Concepts - Ownership | beneficial owner did not transfer property risk | 183 |
| Tax Topics - General Concepts - Evidence | foreign law assumed the same | 101 |
HMRC v National Exhibition Centre Ltd., [2016] BVC 19 (ECJ (8th Chamber))
NEC sold tickets on behalf of third parties to various trade, sporting and concert events held by them at the National Exhibition Centre. Where...
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| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (a) | additional “booking” charges by a service provider to those paying by credit card viewed as essentially only for exchanging information with merchant acquirer bank | 557 |
Tele-Mobile Company v. The Queen, 2015 TCC 197
The appellant ("Telus") operated a wireless carrier business which entailed providing roaming airtime ("RAT") services to customers, with Canadian...
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| Tax Topics - Excise Tax Act - Section 142.1 - Paragraph 142.1(2)(b) | cellphone connection to a US telephone network, and transmission of call to Canada, were part of a seamless single supply to Canadian customer | 312 |
Commissioner of Taxation v MBI Properties Pty Ltd, [2014] HCA 49
Before finding that leases entailed a continuous supply by the lessor including, in this case, by a subsequent lessor by virtue of the purchase of...
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| Tax Topics - Excise Tax Act - Section 133 | honouring of an executory contract entails a second supply | 341 |
British Columbia Ferry Services Inc v. The Queen, 2014 TCC 305
The appellant was denied input tax credits, in part, based on the supply by it of staterooms to passengers travelling on ferries (for which it...
Compagnie de Gestion Alger Inc. v. The Queen, 2014 TCC 53
The appellant delivered pizza through self-employed individuals acting as its agents. The costs of the pizza and delivery were separately...
Caithkin Inc. v. The Queen, 2014 TCC 80, aff'd 2015 FCA 118
Before going on to find that the appellant ("Caithkin") was not making exempt supplies of foster care services to Children's Aid Societies (see...
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| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part IV - Section 2 | resupply of foster-care services | 255 |
| Tax Topics - Excise Tax Act - Section 280 - Subsection 280(1) | claiming ITCs and exempt supplies at same time | 78 |
Casa Blanca Homes Ltd. v. The Queen, 2013 TCC 338 (Informal Procedure)
The appellant entered into 14 purchase agreements with a property developer to acquire lots. The appellant assigned 12 agreements to third...
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| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Debt Security | non-refundable deposit under purchase agreement was a debt security | 112 |
Jema International Travel Clinic Inc. v. The Queen, 2011 TCC 462
The appellant provided advice to persons traveling outside of Canada respecting vaccinations that should be obtained before traveling to certain...
Royal Bank of Canada v. The Queen, [2007] GSTC 122, 2007 TCC 281
A Canadian airline ("CAIL") entered into an agreement with the appellant ("RBC") to promote use of RBC's credit card and to honour frequent flyer...
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| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (l) | taxable supply of frequent flyer points | 146 |
| 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 |
Canada v. Libra Transport (BC) Ltd., [2001] GSTC 57, aff’d 2002 FCA 347
The appellant (“Libra”) carried on a truck transport business at volumes which exceeded the capacity of its own four rigs, so that it...
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| Tax Topics - General Concepts - Agency | trucker presumed not to be an unlicensed insurer | 187 |
| Tax Topics - General Concepts - Illegality | trucker presumed not to be an unlicensed insurer | 56 |
Skylink Voyages Inc. v. The Queen, [1999] GSTC 119 (TCC)
The registrant served retail travel agencies by booking and purchasing airline tickets for the agencies' customers, which resulted in the receipt...
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|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service | 431 | |
| 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 |
Beynon and Partners v. Customs and Excise Commissioners, [2005] 1 WLR 86, [2004] UKHL 53
Doctors who personally administered drugs (e.g., vaccines) or other medical devices (e.g., contraceptive devices) to a patient were found to be...
Canada Trustco Mortgage Company v. The Queen, 2004 TCC 792
The appellant ("CTM") sold mortgage loans made by it to securitization trusts and serviced the sold mortgages including collecting and accounting...
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|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service | sale of mortgages on fully-serviced basis | 301 |
| Tax Topics - Excise Tax Act - Section 138 | sale of mortgages on fully-serviced basis with deferred purchase price labelling | 243 |
Municipality of Lorraineville v. The Queen, [2004] GSTC 36, 2003 TCC 895 (Informal Procedure)
The sale of serviced lots by a municipality, with a separate (as to 94% of the total consideration) municipal infrastructure charge was found to...
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|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 25 | 71 |
Blanche's Home Care Inc. v. The Queen, [2004] GSTC 30, 2004 TCC 192 (Informal Procedure)
The registrant was found to be making a single supply of institutional health care services to residents of a nursing home.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Residential Unit | 94 | |
| Tax Topics - Excise Tax Act - Section 256.2 - Subsection 256.2(3) | purchase of assisted-living facility did not generate rebate | 133 |
Customs & Excise Commissioners v. Plantiflor Ltd., [2002] UKHL 33, [2002] 1 WLR 2287, [2002] STC 1132', [2002] BTC 5413 (HL)
The taxpayer, which sold horticultural products by mail order, indicated in its catalogue that customers would pay an additional charge to cover...
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|---|---|---|
| Tax Topics - Excise Tax Act - Section 165 - Subsection 165(1) | 155 |
Card Protection Plan Ltd. v. Customs & Excise Commissioners, [2001] BTC 5083 (HL)
Fees which the Appellant received from credit cardholders were found to be consideration for a single supply of insurance services. After quoting...
Parker Hale Ltd. v. Customs and Excise Commissioners, [2000] BTC 5153 (QBD)
The surrender of hand guns by the taxpayer to the government and the receipt of compensation therefor constituted a supply for consideration given...
Winnipeg Livestock Sales Ltd. v. The Queen, [1998] GSTC 87 (TCC) (Informal Procedure)
The registrant, which was a livestock marketing agency, was found to be making a taxable supply of storage services rather than a zero-rated...
Imperial Drywall Contracting Inc. v. The Queen, [1997] GSTC 81 (TCC)
The appellant, which was a residential drywall contractor, was found not to be making supplies to unregistered subcontractors, who performed...
BLP Group plc v Commissioners of Customs & Excise, [1995] EUECJ C-4/94 (ECJ (5th Chamber))
BLP was a management holding company which provided services to a group of trading companies producing goods for use in the furniture and DIY...
Virgin Atlantic Airways Ltd. v. Customs and Excise Commissioners, [1995] B.T.C 5077 (Q.B.D.)
The appellant provided limousine services at no extra charge to purchasers of first class tickets on its international flights. Before finding...
O.A. Brown Ltd. v. The Queen, [1995] GSTC 40 (TCC)
The appellant fed, inoculated and branded cattle it had bought, and then sold the livestock to its customers with separate charges being made for...
Philips Exports Ltd. v. Customs and Excise Commissioners, [1990] BTC 5082 (Q.B.D.)
In considering a marketing agreement which provided that property in goods which were manufactured by the Philips group of companies for export...
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| Tax Topics - General Concepts - Ownership | transitory ownership recognized | 81 |
Customs and Excise Commissioners v. Tarmac Roadstone Holdings Ltd., [1987] BTC 5074 (C.A.)
In finding that a parent corporation was making a taxable supply of the services of its employees to its subsidiary, Slade L.J. stated (p....
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|---|---|---|
| Tax Topics - Excise Tax Act - Section 178 | 55 | |
| Tax Topics - General Concepts - Agency | 55 |
Customs & Excise Commissioners v. Automobile Association, [1974] 1 WLR 1447 (HL)
Upon paying for membership in the Automobile Association, a member was considered to be paying not for the mere privilege of membership but for...
Administrative Policy
2 May 2024 GST/HST Interpretation 246050 - Assignment of an interest in real property and direction of title change
An individual entered, along with another family member (“family member 1”), into an agreement to purchase a pre-construction condominium unit...
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| Tax Topics - Excise Tax Act - Section 155 | s. 155 engaged where two related individuals with respective new condo purchase agreements directed that title to both be transferred to them in co-tenancy | 209 |
| Tax Topics - Excise Tax Act - Section 192.1 | s. 192.1 engaged where two related individuals with respective new condo purchase agreements agreed to assign interests in their purchase agreements so as to acquire in co-tenancy | 159 |
| Tax Topics - Excise Tax Act - Section 256.2 - Subsection 256.2(3) | where condo unit acquired in co-ownership, NRRP rebate conditions applied separately to each purchaser | 37 |
7 April 2022 CBA Roundtable, Q.6
At the 2018 CBA Roundtable, Q.5 regarding Brian Hurd, and CRA’s administrative arrangement to allow 35% input tax credits to orthodontal...
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| Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part II - Section 11.1 | pending Davis Dentistry, CRA is treating orthodontic practices as making two supplies of services and devices | 280 |
7 April 2022 CBA Roundtable, Q.5
P-238 discusses fee sharing in the context of a practice involving a principal practitioner and a locum, and involving a principal practitioner...
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| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 5 | medical fee-sharing policy based on there also being an exempt medical supply by the sub-contracted medical supplier to the other | 661 |
26 July 2022 GST/HST Ruling 232189 - [Amounts charged as] […] Damages
The City’s construction agreements contained a liquidated damages clause, which required the contractor to compensate the City when work was not...
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|---|---|---|
| Tax Topics - Excise Tax Act - Section 182 - Subsection 182(1) | per diem damages received by a construction-services recipient for construction delays were not subject to s. 182 and were not taxable | 197 |
GI-197 “Out-of-Pocket Expenses” 17 December 2021
Expenses not incurred as agent
- “When a supplier, in the course of supplying a service to a client, pays an out-of-pocket expense [defined as an...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Agency | listing of expenses typically not incurred as agent | 172 |
| Tax Topics - Excise Tax Act - Section 236 - Subsection 236(1) | no limitation where specific reimbursement per ITA s. 67.1(2)(c) | 183 |
| Tax Topics - Income Tax Act - Section 67.1 - Subsection 67.1(2) - Paragraph 67.1(2)(c) | no limitation under s.67.1 where specific reimbursement | 91 |
4 May 2021 GST/HST Ruling 199267 - Tax paid on construction services
A registered charity (the “Corporation”) that is not registered for GST/HST purposes contracted with a contractor (the “Construction...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part II - Section 34 | installation of wheelchair hoist was subsumed in single supply of taxable renovation work | 65 |
27 February 2020 CBA Roundtable, Q.29
On a real estate sale, the parties normally prepare a statement of adjustments whereby, at closing, adjustments are made for expenses pre-paid by...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 221 - Subsection 221(2) | determination as to whether adjustments under a statement of adjustments are consideration for the real estate turns on application of the single-supply doctrine | 354 |
GST/HST Memorandum 20-4 “Vocational Schools and Courses” December 2019
CRA indicated (at para. 55) that the supply of solo and dual flight time by a flight school to would-be pilots can qualify as exempt vocational...
GST/HST Memorandum 21-1 “Child Care Services“ December 2019
A non-profit organization (NPO), which acts as liaison between parents and in-home child care providers, contracts with the self-employed child...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part IV - Section 1 | 1012 |
10 May 2019 GST/HST Ruling 167225 - Royalty Payments
CRA considered a situation in which a financing of a company with product sales was bifurcated into a non-interest-bearing loan and a royalty...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Debt Security | a loan assimilated to a royalty agreement, so that "principal" advanced was taxable | 507 |
20 February 2019 Ruling 196070
A public sector body (PSB) is defraying some of the expense of organizing an event at a particular centre through selling sponsorships, which...
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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) - Recipient | receipt of sponsorship revenues directly by licensor of the PSB did not change the recipient status of the PSB | 124 |
20 February 2019 Interpretation 175346 F
A professional corporation owned by three Ontario dentists (the “Recipient”) and generating exempt revenues from its dentistry practice,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 5 | disproportionate fee-sharing arrangement respected | 203 |
27 April 2018 Ruling 185888
The Corporation provides medical repatriation services which involve arranging to transport an individual (the patient) from a foreign hospital to...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part VII - Section 15 | medical repatriation services not international air ambulance services | 201 |
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 6 | medical escort services could be single supply of nursing services where nurse etc. involved | 208 |
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 5 | medical escort services could be single supply of physician’s services where physician involved, but not including delegated paramedic services | 228 |
GST/HST Memorandum 21-2 “Residential Care Services” January 2019
- There will be considered to be a single supply described in Sched. V, Pt. IV, s. 2 notwithstanding that it comprises elements (e.g., meals) that...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part IV - Section 2 | meaning of disability, underprivileged, operated/single supply of residential care | 415 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Commercial Activity | foster care not a business | 32 |
8 March 2018 CBA Commodity Tax Roundtable, Q.20
Club Intrawest found that what otherwise would be viewed as a single supply of services regarding real property (vacation homes) was to be split...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 142 - Subsection 142(1) - Paragraph 142(1)(d) | CRA accepts but will not extend the Club Intrawest case | 281 |
3 April 2017 Interpretation 164742
A registered corporation, in a judgment for infringement of its copyright, was awarded costs on a solicitor and client scale plus GST/HST thereon....
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 225 - Subsection 225(3.1) | court award of costs plus GST/HST did not affect ability to claim ITCs for legal expenses | 197 |
| Tax Topics - Excise Tax Act - Section 225 - Subsection 225(1) | litigant receiving a court award of costs plus GST/HST is not required to report such tax | 84 |
19 January 2017 Ruling 172004
The relevant provincial legislation (the Legislation) affecting the Employer’s obligations to an agent for collective bargaining in a part of...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Consideration | contributions, resulting from collective agreement, to workplace development fund were not conisderation for supply | 162 |
21 December 2016 Ruling 157873
A car dealer enters into contracts with customers, which could be conditional sales contracts, instalment sales contracts, credit agreements or...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (d) | fee charged on assigning a receivable was part of the exempt consideration for the sale | 215 |
GST/HST Technical Information Bulletin B-110 Application of the GST/HST to the Practice of Acupuncture April 2017
Principles applicable to single v. multiple supply of acupuncture supply
[T]o correctly apply the GST/HST, it is necessary to determine whether...
29 January 2016 Ruling 163020
ACo, which is engaged in the supply of various health care services, provides an “Assessment” service, which Assessment includes physical...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 1 - Health Care Facility - Paragraph (a) | part of facility used for multi-disciplinary preparation of health assessment reports was not for medical care | 255 |
7 December 2016 Ruling 158637
A registered charity, which is also registered for GST/HST purposes, charges employers or sponsors fees for providing training to apprentices,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 182 - Subsection 182(1) | no GST/HST on a fee charged for the cancellation of an exempt supply agreement | 162 |
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part V.1 - Section 1 | educational services not excluded | 25 |
| Tax Topics - Excise Tax Act - Section 232 - Subsection 232(1) | choice between supplier refund or recipient rebate | 108 |
17 December 2015 Interpretation 153009
A corporation, which is not engaged exclusively in commercial activities, issues shares and pays dividends to its shareholders, who are both...
| 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 | 92 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (f) | dividend a financial supply to recipient | 87 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (d) | share issuance a financial supply to shareholder | 170 |
B-109 "Application of the GST/HST to the Practice of Naturopathic Doctors" 31 July 2015
Example 8 [nutritionist's services part of naturopathic supply]
A naturopathic doctor enters into a contract with a nutritionist to provide...
GST/HST Info Sheet GI-170 "Charter Flights Supplied to Third-Party Charterers"May 2015
Single v. multiple supply
A ferry flight is generally considered to be an input to a passenger transportation service. ...
[T]he fuel surcharges...
CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 30.
Supplier agrees to deliver 100 widgets to the Recipient at $10 per widget, but is only able to obtain 20 widgets. An action of the Recipient is...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 182 - Subsection 182(1) | settlement of right to receive full widget shipment not a taxable supply | 108 |
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Recipient | double supply to and by pension plan employer | 103 |
CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 35. ("Property and Services Offer in a Senior Citizen Residence")
In its 2 May 2012 Tax News Item "Property and Services Offered in a Senior Citizens' Residence," Revenu Quebec indicated that various services...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part I - Section 6 | 144 |
28 November 2012 Ruling 116823
A missionary receives funding for his mission work in the field from a registered charity. It is his responsibility to find churches and...
15 May 2012 GST/HST Ruling 142436 - Implementation of Cost Sharing Arrangement
Company A, which is the parent of Company B and C, will hire, remunerate and manage employees on its own behalf and in an agency capacity for its...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Service - Paragraph (c) | employees with one source-deduction account with parent treated as jointly-employed for GST purposes | 256 |
| Tax Topics - General Concepts - Agency | parent bearing payroll and source deductions for itself and subs | 48 |
22 September 2011 Ruling Case No. 129475
A for-profit corporation (the "Corporation") provides a service for fees to the families of non-resident minor children in consideration for...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part III - Section 9 | 153 |
18 February 1994 TI 11,668-1
Where the trust instrument provides that the trustee only holds legal title and conveys such title on demand according to the instructions of the...
4 April 2011 Headquarters Letter Case No. 92799
a purchaser of a block of shares in a co-operative corporation which is the beneficial owner of a recreational vehicle park thereby becomes...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part I - Section 7 | 108 | |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Residential Unit | 15 |
31 March 2009 Ruling RITS 103912
residents of an assisted living facility paid a single Accommodation Fee for their accommodation and various services. The Accommodation Fee was...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part I - Section 6 | 44 |
10 April 1995 Interpretation Case No. 11945-6 [B]
Lawyer B invoices his client for taxable legal services and court costs. CRA stated:
Court costs…are not subject to GST as no supply is provided.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Recipient | defendant became recipient of suing lawyer's supply by agreeing to pay the fee | 73 |
Policy Statement P-218R "Tax Status of Damage Payments not Within Section 182 of the Excise Tax Act", August 10, 2007.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 182 - Subsection 182(1) | 405 |
19 December 2003 Headquarters Letter Case No. 45870
Discussion as to whether electricity supply contracts under which there were separate charges for capacity and electricity would represent a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 142 - Subsection 142(1) - Paragraph 142(1)(c) | 59 |
2 December 2003 Memorandum Case No. 41678
The sale of mortgages to a trust on a fully-serviced basis entailed the provision, as a separate supply, of mortgage servicing given that it was...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service | 33 |
24 October 2003 Ruling RITS 48006
The provision of a care and service package to residents of a retirement residence represented supplies that were separate from the provision to...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part I - Section 6 | 38 |
28 July 2003 Technical Interpretation Case No. 46063
"A damage settlement payment made by a freight carrier to its customer is generally not consideration for a supply even where the carrier...
Memorandum 300-6-9 "Time of Liability - Consignment Sales"
Generally, under a consignment there is a supply from the consignor to the consignee, and a supply from the consignee to the third party purchaser.
6 December 2002 Memorandum RITS 35845
The provision of temporary accommodation at a boarding home for individuals requiring medical treatment off-site represented the single supply of...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 6 | 56 | |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Recipient | 87 | |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Residential Complex | home not available to public | 55 |
17 October 2002 Headquarter Letter 37298
The provision to residents of an assisted living facility of a "communications package" (including access to cable TV services) was a separate...
8 February 2002 Headquarters Letter 37008
The sale of mortgages on a serviced basis was characterized as a multiple supply rather than a single supply given that each reviewed agreement...
17 July 1995 Headquarter Letter File 11635-3
When a non-resident sells discs in Canada under a consignment arrangement with a Canadian distributor, the fact that there is a sale from the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 240 - Subsection 240(1) | contract for consignment sale of discs manaufactured in or outside Canada entered into outside Canada | 77 |
B-067 "Goods and Services Tax Treatment of Grants and Subsidies," 24 August 1992
In general, transfer payments made for a public purpose or for charitable purposes will not be consideration for a supply under the ETA unless...
P-126 "Intra-Company Cost Allocations by Foreign-Based Insurance Companies" P-077R2 "Single and Multiple Supplies" 26 April 2004
Multiple supplies occur when one or more of the elements can sensibly or realistically be broken out. Conversely, two or more elements are part...
P-061 "Extension of Transferred Payment Policy" B-067 "Goods and Services Tax Treatment of Grants and Subsidies"
Discussion of the circumstances in which a transfer payment is considered to be the consideration for a supply.
GST M 300-7-7 "Co-Operative Advertising"
The agreement of one party to advertise or promote another party's product in some manner is the provision of a taxable supply.
Articles
Terry G. Barnett, "The 'Dirt' on Residential Real Estate", September 2011 CICA Commodity Tax Symposium Papers
The paper includes a discussion of the assignment of a condominium purchase contract:
Scenario for reimbursement of deposit (p. 3)
Where the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Real Property | 247 |
B.S. (Simon) Thang, "EU VAT Cases and GST", Canadian Tax Focus, Vol. 3, No. 2, May 2013, p.7.
A number of European Court of Justice (ECJ) VAT decisions shed light on some potential limits to the meaning of "supply" for GST purposes, at...