Subsection 141(1) - Use in Commercial Activities
Administrative Policy
Guide for Providers of Financial Services under "Input Tax Credits" - "Calculation Rules"
Substantially all is interpreted to mean 90% or more.
Subsection 141(3) - Use in Other Activities
See Also
FP Newspapers Inc. v. The Queen, 2013 TCC 44 (Informal Procedure)
The registrant, which was the corporate successor to an income fund, acquired, as essentially its only asset, a 49% limited partnership interest...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service | partnership draws represented financial services | 90 |
| Tax Topics - Excise Tax Act - Section 272.1 - Subsection 272.1(2) | s. 272.1 did not apply to limited partner | 260 |
Articles
J. Spencer, "Backdating Registration: Can It Be Done?", Sales and Use Tax, Vol. III, No. 2, 1997, p. 146.
Subsection 141(4)
Administrative Policy
22 March 2022 GST/HST Interpretation 238955 - Whether a bunkhouse located on […][a farm] and used to provide housing to temporary foreign workers is a place of residence for GST/HST purposes and eligibility for input tax credits in respect of its construction
A farmer constructed a 600 square-feet bunkhouse (with 2 bedrooms, a kitchen and bathroom) to provide accommodation to two temporary foreign...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 191 - Subsection 191(3) | s. 191(3) did not apply where a MURC was used as a place of "lodging” rather than a "place of residence" | 271 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Residential Complex | a bunkhouse was a residential complex even though it was used for lodging rather than as a place of residence | 93 |