Cases
9056-2059 Québec Inc. v. Canada, [2011] GSTC 143, 2011 FCA 296
In finding that the sale of zero-rated honey (which represented about half of the appellant's sales) was separate from, and not incidental to, the...
Camp Mini-Yo-We Inc. v. Canada, 2006 FCA 413
The program at a Christian camp interwove religion with all aspects of daily life at the camp. The religious, and recreational and athletic...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part V.1 - Section 1 - Paragraph 1(f) | camp with evangelical purpose nonetheless provided recreational and athletic activities | 222 |
See Also
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | Aeroplan points program occurred as single supply | 264 |
| 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 |
Cartier House Care Centre Ltd. v. The Queen, 2015 TCC 278
The appellant, which was a for-profit operator of a B.C. residential care home, was invoiced periodically, based on an flat hourly rate, by a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 1 - Home Care Service | "personal care" included ADL assistance | 409 |
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 1 - Institutional Health Care Service | accommodation an institutional health care service | 232 |
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 13 | personal care services provided by independent contractors were exempted | 483 |
| Tax Topics - Statutory Interpretation - Interpretation/Definition Provisions | general phases in definition not limited by following specific enumeration | 185 |
| Tax Topics - Statutory Interpretation - Noscitur a Sociis | noscitur a sociis did not apply to general phases preceding list | 206 |
| Tax Topics - Excise Tax Act - Regulations - Public Service Body Rebate (GST/HST) Regulations - Section 2 - Government Funding | funding for personal care services provided by independent contractors would be included | 265 |
Global Cash Access (Canada) Inc. v. The Queen, 2012 TCC 173, rev'd in part 2013 FCA 269
The appellant ("Global") enabled casino patrons to use their credit cards to purchase cheques from Global which they could negotiate for cash. To...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service | 377 | |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (l) | 217 |
Canada Trustco Mortgage Company v. The Queen, 2004 TCC 792
The appellant ("CTM") sold mortgage loans made by it to arm's length securitization trusts and serviced the sold mortgages including collecting...
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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 123 - Subsection 123(1) - Supply | sale of mortgages on fully-serviced basis | 139 |
State Farm Mutual Auto Insurance Co. v. The Queen, [2003] GSTC 35
After finding that the U.S. head office of the appellant (an auto insurer) did not render or supply services to the Canadian regional office,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service | 119 | |
| Tax Topics - Excise Tax Act - Section 220 | charges to Canadian branch of an allocated portion of head office expenses were not for services rendered | 72 |
Interior Mediquip Ltd. v. The Queen, [1994] G.S.T.C 86 (TCC)
The sale and installation of a van conversion package for wheelchair access (which included lowering the van floor, installing a wheelchair ramp,...
Customs and Excise Commissioners v. United Biscuits (UK) Ltd., [1992] BTC 5045 (Ct. Ses. (Inner House))
In finding that all of the consideration received by the taxpayer company for supplies of biscuits packed in tins was zero-rated, Lord Murray...
British Airways plc v. Customs and Excise Commissioners, [1990] BTC 5124 (C.A.)
In finding that British Airways was providing a single supply of air transportation to its customers, rather than two supplies, namely, air...
Administrative Policy
December 2003 Memorandum Case No. 41678
Given that the seller of mortgages on a fully-serviced basis was reporting separate servicing fee income, it was appropriate to consider that the...
7 September 2000 Ruling 11830-1B (Case 26962)
A supply of booth space together with chairs and tables to exhibitors by a registered charity hosting a conference relating to its objects was...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part V.1 - Section 1 - Paragraph 1(e) | 62 |
P-160 "Meaning of the Phrase 'where a particular property is supplied together with any other property or service'" (draft).
"Meaning of the Phrase 'reasonably regarded as incidental'" (draft).
Guide for Providers of Financial Services under "Mixed Supplies of Property and Services"
Section 138 does not apply if a separately identifiable charge is made for the incidental supply. "An incidental supply of a property or service...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 139 | 51 |
31 July 2002 Headquarter Letter 37094
Amounts collected by a securitization trust from purchased mortgages were first allocated to cover certain expenses, then allocated to payment of...
Articles
Brent F. Murray, "Multiple Supplies and Incidental Supply Rules", Canadian GST Monitor, No. 281, February 2012, p. 1
Notes that the 9056-2059 decision did not reference the discussion of "incidental in Canadian National Railway v. Harris, [1946] S.C.R. 352.