Section 149

Subsection 149(1) - Financial Institutions

Paragraph 149(1)(a)

Administrative Policy

Memorandum 17-6 "Definition of ‘Listed Financial Institution'" July 2014

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 149 - Subsection 149(3) 86

Guide for Providers of Financial Services under "Listed Financial Institutions"

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Subparagraph 149(1)(a)(iii)

Cases

2441-0946 Québec Inc. (c.b.a., Insta-chèques) v. Agence du revenu du Québec, 2017 QCCA 1491

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Words and Phrases
dealer
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Debt Security cheques were debt securities in context of cheque-cashing business 152

Administrative Policy

23 March 2017 CBA Commodity Taxes Roundtable, Q.1

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Words and Phrases
principal business
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(a) - Subparagraph 149(1)(a)(viii) multi-factor determination to whether Holdco has a principal business of money-lending 97

Subparagraph 149(1)(a)(viii)

Administrative Policy

23 March 2017 CBA Commodity Taxes Roundtable, Q.1

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(a) - Subparagraph 149(1)(a)(iii) principal business determination generally need not be made on an annual basis 181

Paragraph 149(1)(b)

Administrative Policy

Memorandum (New Series) 17.7 De Minimis Financial Institutions February 2013

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

GST M 700-4 "De Minimis Financial Institutions"

Guide for Providers of Financial Services under "Listed Financial Institutions"

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Paragraph 149(1)(c)

Administrative Policy

Memorandum (New Series) 17.7 De Minimis Financial Institutions February 2013

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Articles

Brent F. Murray, "De Minimis Financial Institutions", Canadian GST Monitor, No. 280, January 2012, p. 1:interest earned on bonds purchased from a previous holder is not included.

Subsection 149(2) - Amalgamations

Administrative Policy

Guide for Providers of Financial Services under "Listed Financial Institutions"

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Subsection 149(3) - Acquisition of Business

Administrative Policy

Memorandum 17-6 "Definition of ‘Listed Financial Institution'" July 2014

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Subsection 149(4) - Exclusion of Interest and Dividend

Administrative Policy

Memorandum (New Series) 17.7 De Minimis Financial Institutions February 2013

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Subsection 149(5)

Paragraph 149(5)(f.1)

Administrative Policy

GST/HST Notice 308 GST/HST and Investment Limited Partnerships July 2018

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.