Subsection 148(1)
Cases
Bains v. Canada, 2005 FCA 378, [2005] G.S.T.C. 178
A rental property of a husband and wife found to be held in co-ownership rather than in partnership given that there was no activity beyond that...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 96 | not partners given no evidence of mutual agency or other partner indicia | 71 |
See Also
Boylu v. The King, 2025 TCC 192 (Informal Procedure)
Friedlander J. found that although the Uber app governed many crucial aspects of the taxpayer’s activities as an Uber driver, including access...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Service - Paragraph (c) | Uber driver was self-employed | 287 |
| Tax Topics - Excise Tax Act - Section 240 - Subsection 240(1.1) | Minister did not assume that an Uber driver (pre-2017 amendments) had a taxi business | 229 |
| Tax Topics - Excise Tax Act - Regulations - Input Tax Credit Information (GST/HST) Regulations - Section 3 - Paragraph 3(a) | Fiera Foods followed/ credit card statements satisfied s. 3(a) but not s. 3(b) | 119 |
Fazal v. The Queen, 2020 TCC 137 (Informal Procedure)
The taxpayer carried on a proprietorship (referred to as Varx Technology) for manufacturing building panels, which was registered in February 2009...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Registrant | an individual’s dissolution of a proprietorship terminated her GST/HST registrant status | 155 |
Administrative Policy
GST/HST Info Sheet GI-196 “GST/HST and Commercial Ride-sharing Services” June 2016
Interaction of expanded taxi-business definition with small supplier exclusion
If you are a small supplier who makes taxable supplies of...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Taxi Business | 127 |