Section 133

Cases

Canada v. Cheema, 2018 FCA 45

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 254 - Subsection 254(2) - Paragraph 254(2)(b) third party who did not intend to occupy was liable at the purchase agreement time 335
Tax Topics - Statutory Interpretation - Ordinary Meaning Court should not depart from usual interpretation principles in seeking a sensible result 118
Tax Topics - Statutory Interpretation - Ease of Administration interpretation that favours administrative efficiency is to be favoured 190
Tax Topics - Excise Tax Act - Regulations - New Harmonized Value-Added Tax System Regulations, No. 2 - Section 40 co-purchaser with no intended beneficial interest was required to satisfy ETA s. 254(2) rules 165
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(1) "legal acquirer" rather than intended beneficial owner was the purchaser 213

Fedak v. R., [1999] GSTC 65

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Attorney General of Canada v. Metropolitan Toronto Hockey League, [1995] GSTC 31 (FCA)

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See Also

2137691 Ontario Limited. v. Lucia Pessoa Park, 2018 ONSC 4218

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Residential Complex exemption applied to the sale of a portion of a large home 352
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 194 purchaser entitled to rely on Statutory Declaration of the Vendor as to exempt status 326

Commissioner of Taxation v MBI Properties Pty Ltd, [2014] HCA 49

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply "supply" may not entail action 95

Administrative Policy

8 September 2017 Interpretation 180362

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 144 GST/HST exemption for supplies of goods before their release unavailable where sales agreement concluded before importation 277

Excise and GST/HST News – No. 96 under "University and public college meal plans" June 2015

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part III - Section 13 assimilation of supply to agreement 167

CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 15. ("Carrying on Business")

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