Section 132

Subsection 132(1) - Person Resident in Canada

Administrative Policy

RC4027 "Doing Business in Canada - GST/HST Information for Non-Residents" Rev. 13

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GST M 300-5 "Place of Supply"

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Paragraph 132(1)(a)

Administrative Policy

27 February 2020 CBA Roundtable, Q.17

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Words and Phrases
incorporated

Subsection 132(2)

Administrative Policy

GST/HST Memorandum 17-14 Election for Exempt Supplies July 2011

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 150 - Subsection 150(1) 132

27 February 2020 CBA Roundtable, Q.5

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 156 - Subsection 156(1) - Qualifying Member CIBC World Markets may not permit a non-resident to make an ETA s. 156 election through its Canadian PECRA has not so far not adopted the CIBC World Markets decision 216

Subsection 132(3) - Permanent Establishment of Resident

Cases

CIBC World Markets Inc. v. Canada, 2019 FCA 147

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Locations of other summaries Wordcount
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
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply no supplies between PEs of the same person in the absence of s. 132(4) 70

Administrative Policy

GST M 300-5 "Place of Supply"

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Subsection 132(4)

Cases

CIBC World Markets Inc. v. Canada, 2019 FCA 147

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Locations of other summaries Wordcount
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 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
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply no supplies between PEs of the same person in the absence of s. 132(4) 70

Subsection 132(6)

Commentary

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Administrative Policy

GST/HST Notice 308 GST/HST and Investment Limited Partnerships July 2018

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