Section 142

Subsection 142(1) - General Rule — in Canada

Administrative Policy

P-193R "Supplies of Tangible Personal Property Otherwise than by Way of Sale"

P-078R "Meaning of the Phrase 'Delivered or Made Available in (or Outside) Canada to the Recipient

P-200R "Place of Supply of Intangible Personal Property and Real Property"

GST M 300-5 "Place of Supply"

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Paragraph 142(1)(a)

Cases

Escape Trailer Industries Ltd v. Canada (Attorney General), 2019 FC 31

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Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Federal - Financial Administration Act - Section 23 - Subsection 23(2) business continued to prosper after assessment, CRA oral contrary advice not substantiated and not unreasonable for CRA to apply literal over purposive ETA interpretation 363
Tax Topics - Statutory Interpretation - Ordinary Meaning jurisprudence has applied ETA literally 159

See Also

Montecristo Jewellers Inc. v. The Queen, 2019 TCC 31

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Words and Phrases
delivery
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part V - Section 12 - Paragraph 12(a) items were not “shipped” to China under a “contract of carriage” when they were handed directly to the customer on boarding the aircraft 180

Jayco, Inc. v. The Queen, 2018 TCC 34

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Words and Phrases
delivery
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 306.1 - Subsection 306.1(1) - Paragraph 306.1(1)(a) issue of multiple supplies not raised in Notice of Objection (or Notice of Appeal) 144
Tax Topics - General Concepts - Agency statement in agreement that taxpayer was not an agent was not followed in practice 140

Erris Promotions Ltd. v. Commissioner of Inland Revenue (2003), 6 ITLR 364 (NZ HC)

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Words and Phrases
tangible property

ADV Ltd. v. Canada, [1997] G.S.T.C. 60 (TCC) (Informal Procedure), briefly aff'd [1998] G.S.T.C. 64 (FCA)

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Administrative Policy

13 June 2011 Headquarters Letter Case No. 133042

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16 February 2005 Ruling Case No. 46992

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GST/HST Memorandum 3.3 "Place of Supply" April 2000

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Articles

Brent F. Murray, "Incoterms 2010 Rules and Place of Delivery", Canadian GST Monitor, No. 274, July 2011, p.1.

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James J. White, Robert S. Summers, Uniform Commercial Code, 4th ed., Vol. 1 (West Publishing Co., 1995)

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Paragraph 142(1)(b)

Administrative Policy

GST/HST Memorandum 3.3 "Place of Supply" April 2000

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Paragraph 142(1)(c)

Administrative Policy

4 February 2012 Ruling Case No. 99181

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18 May 2011 Headquarters Letter Case No. 123947

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15 October 2004 Ruling RITS 52698

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 183 - Subsection 183(7) 14

15 October 2004 Headquarter Letter RITS 52554

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19 December 2003 Headquarters Letter Case No. 45870

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30 March 2001 T.I. 13555

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Subparagraph 142(1)(c)(i)

See Also

Monsanto Canada Inc. v. Schmeiser, 2004 SCC 34, [2004] 1 S.C.R. 902

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Words and Phrases
use

Subparagraph 142(1)(c)(ii)

Administrative Policy

23 March 2017 CBA Commodity Taxes Roundtable, Q.22

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Paragraph 142(1)(d)

Cases

Club Intrawest v. Canada, 2017 FCA 151

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Agency absence of direct agreement that expenses were incurred as agent 250
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply service in relation to a cross-border vacation home portfolio split into two (GST-taxable and non-taxable) geographic components 413

See Also

Club Intrawest v. The Queen, 2016 TCC 149, varied 2017 FCA 151

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Words and Phrases
in relation to
Locations of other summaries Wordcount
Tax Topics - General Concepts - Agency annual fees charged by non-share corporation to its members were not reimbursements for expenses incurred by it as their agent 371
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Service payment of condo operating expenses was a service 201
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply single supply of covering all time share operating costs 164
Tax Topics - Excise Tax Act - Section 168 - Subsection 168(1) GST collectible based on invoicing times 77
Tax Topics - Excise Tax Act - Section 306.1 - Subsection 306.1(1) objecting to quantum was sufficient particularity 169
Tax Topics - General Concepts - Ownership beneficial owner did not transfer property risk 177
Tax Topics - General Concepts - Evidence foreign law assumed the same 93

Administrative Policy

8 March 2018 CBA Commodity Tax Roundtable, Q.20

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply CRA not generally prepared to bifurcate supplies 73

Paragraph 142(1)(g)

See Also

Three-W Canada International Corporation v. The Queen, 2013 TCC 295 (Informal Procedure)

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Administrative Policy

28 February 2019 CBA Roundtable, Q.8

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part V - Section 7 - Paragraph 7(f) soliciting orders for Canadian customer of NR did not oust zero-rating 117

5 February 2016 Interpretation 153241

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 5 pre-2013 medical evauations for insurers generally exempt 274
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 1 - Qualifying Health Care Supply medical evaluations for insurers now excluded 294
Tax Topics - Excise Tax Act - Regulations - New Harmonized Value-Added Tax System Regulations - Subsection 13(1) situs of medical evaluation for insurer based on its address rather than patient's 79

CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 27

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 142.1 - Paragraph 142.1(2)(b) telecommunication service not within s. 142.1 is not made in Canada 199

8 October 2004 Headquarter Letter RITS 53429

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31 October 2003 Interpretation Case No. 46235

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31 October 2003 Interpretation Case No. 41478

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Technical Information Bulletin B-090 "GST/HST and Electronic Commerce" July 2002

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Subsection 142(2)

Paragraph 142(2)(a)

Administrative Policy

8 March 2018 CBA Commodity Tax Roundtable, Q.9

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part V - Section 1 no zero-rating of sale to Cdn purchaser who provided physical delivery of goods in Canada to NR ultimate purchaser 169