Subsection 132(1) - Person Resident in Canada
Administrative Policy
RC4027 "Doing Business in Canada - GST/HST Information for Non-Residents" Rev. 13
A corporation that is not incorporated in Canada may still be considered to be resident in Canada under general legal principles. It is also...
GST M 300-5 "Place of Supply"
The factors considered for income tax purposes in determining the residency of an individual provide some guidelines for determining whether he is...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 132 - Subsection 132(3) | 39 | |
| Tax Topics - Excise Tax Act - Section 142 - Subsection 142(1) | 4 |
Paragraph 132(1)(a)
Administrative Policy
27 February 2020 CBA Roundtable, Q.17
(a) Is a corporation formed by the amalgamation of one or more corporations, pursuant to the laws of Canada or a province, considered to be...
Subsection 132(2)
Administrative Policy
GST/HST Memorandum 14-7 Closely Related Corporations June 2023
S. 132(2) does not deem the PE to be a resident person or a closely related person
8. Subsection 132(2) provides that where a person that is not...
GST/HST Memorandum 17-14 Election for Exempt Supplies July 2011
PE of non-resident cannot make the election
16. Subsection 132(2) provides that where a non-resident person has a permanent establishment in...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 150 - Subsection 150(1) | 132 |
27 February 2020 CBA Roundtable, Q.5
In light of CIBC World Markets, does CRA consider a non-resident person with a branch in Canada to be resident in Canada for purposes of the s....
| 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
Administrative services provided by the appellant to its parent (“CIBC”) respecting activities carried on by CIBC through its non-resident...
| 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/HST Memorandum 14-7 Closely Related Corporations June 2023
Notwithstanding s. 132(3), resident can be closely related re activities of its foreign PE
9. Subsection 132(3) provides that where a person who...
GST M 300-5 "Place of Supply"
A Canadian architect who has an office in the United States is not liable for GST in respect of services wholly performed in the United States in...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 132 - Subsection 132(1) | 28 | |
| Tax Topics - Excise Tax Act - Section 142 - Subsection 142(1) | 4 |
Subsection 132(4)
Cases
CIBC World Markets Inc. v. Canada, 2019 FCA 147
Administrative services provided by the appellant (“WMI”) to its parent (“CIBC”) respecting activities carried on by CIBC through its...
| 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)
Administrative Policy
GST/HST Notice 308 GST/HST and Investment Limited Partnerships July 2018
Deemed non-resident ILP under s. 132(6) may be deemed resident under s. 132(2) (p. 18)
[A]n ILP that would be deemed to not be resident in Canada...
Commentary
Application of s. 132(6) to ILP with Canadian GP
Draft s. 132(6) provides that, subject to s. 132(2), an investment limited partnership (ILP) is...