Section 148

Subsection 148(1)


Bains v. The Queen, [2005] G.S.T.C. 178, 2005 FCA 378

co-owners not partners

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 of co-owners and there was no evidence that either of them “had the legal right to bind the other in any matters relating to the property” (“they were both parties to the lease, and the mortgage on the property.” (para. 8).

Accordingly, each co-owner’s taxable supplies were under the $30,000 annual limit.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 96 not partners given no evidnce of mutual agency or other partner indicia 69

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 commercial ride-sharing services and other taxable supplies your registration will generally only apply in respect of your commercial ride-sharing services unless you request otherwise. This means that you will not be required to charge the GST/HST in respect of your other taxable supplies, nor will you be entitled to claim input tax credits (ITCs) in relation to those supplies… . However, if your combined total annual revenue from taxable supplies of commercial ride-sharing services and other taxable supplies exceeds $30,000 (for example, $20,000 for commercial ride-sharing services and $15,000 for other taxable supplies), you will not be considered a small supplier. You will therefore be required to charge and collect tax on all of your revenues from your taxable supplies (the combined $35,000).