Subsection 136.1(1)
Administrative Policy
GST/HST Memorandum 3-3-4, Place of Supply in a Province – Real Property, August 2024
Supply of building for each lease interval is where the building is situate
Example 4 – Lease of real property in a particular province
Pursuant...
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Tax Topics - Excise Tax Act - Section 136.2 | 338 |
7 April 2022 CBA Roundtable, Q.10
Homes in a new residential subdivision may be supplied under long-term leases, especially on First Nations lands. The “buyer” might acquire a...
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Tax Topics - Excise Tax Act - Schedules - Schedule V - Part I - Section 6.1 | application of s.6.1 exemption to upfront lease prepayment determined by its attribution to particular lease intervals | 206 |
28 February 2002 CBA Roundtable, Q.58
Tangible personal property located in Canada is acquired by a non-resident for lease to a resident with rentals payable on a monthly basis. Does...
Paragraph 136.1(1)(d)
Administrative Policy
25 May 2019 GST/HST Interpretation 185880 - Lease modification and renewal
An unregistered non-resident lessor (“Lessor”) leases equipment to a registered resident for use in the course of its commercial activities in...
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Tax Topics - Excise Tax Act - Section 142 - Subsection 142(1) - Paragraph 142(1)(b) | place of supply established by equipment situs at lease commencement until its amendment | 315 |
GST/HST Memorandum 3.3 "Place of Supply" April 2000
Situs of supply of leased property determined by place of legal delivery
19. ... T]he deterination would generally be based on where legal...
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Tax Topics - Excise Tax Act - Section 142 - Subsection 142(1) - Paragraph 142(1)(a) | 274 | |
Tax Topics - Excise Tax Act - Section 142 - Subsection 142(1) - Paragraph 142(1)(b) | 285 |
Subsection 136.1(1.1)
Administrative Policy
23 March 2017 CBA Commodity Taxes Roundtable, Q.15
An Ontario private vocational college is the lessee of equipment from a non-registered non-resident which it imported itself, thereby resulting...
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Tax Topics - Excise Tax Act - Section 220.07 - Subsection 220.07(1) | double HST where equipment imported by lessee in then purchased by it | 93 |
Tax Topics - Excise Tax Act - Section 220.06 - Subsection 220.06(1) | lessee engaged in HST-exempt activities can be subject to double HST on equipment which it imports then subsequently purchases from the non-resident lessor | 212 |
June 2012 Draft GST/HST Technical Information Bulletin B-103
For GST/HST purposes, a recipient of a supply by way of lease, licence or similar arrangement of tangible personal property that exercises an...
Subsection 136.1(2)
Administrative Policy
30 August 2018 Ruling 185770
A non-resident insurer which otherwise was only making exempt (insurance policy) supplies in Canada was found to have been required to register...
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Tax Topics - Excise Tax Act - Section 240 - Subsection 240(1) | entering into an agreement to pool administrative support services triggered an obligation to register |
Memorandum 8-3 - "Calculating Input Tax Credits"
ITC determined on a billing period by billing period basis
74. Under subsection 136.1(2), ongoing services will be treated as a series of separate...