Section 150

Subsection 150(1) - Election for Exempt Supplies

See Also

CIBC World Markets Inc. v. The Queen, 2018 TCC 103, rev'd 2019 FCA 147

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part IX - 1 an ETA s. 150(1) election denied zero-rating for services provided to a parent’s non-resident branches 375

Administrative Policy

6 July 2012 Headquarters Letter Case No. 142921

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GST Memorandum (New Series) 17.14 "Election for Exempt Supplies" January 2001

GST M 300-4-7 "Exempt Supplies - Financial Services"

Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 240 - Subsection 240(3) 19

Guide for Providers of Financial Services under "GST Registration and Reporting of Tax"

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Guide for Providers of Financial Services under "Special Provisions" - "Election for Exempt Treatment of Supplies"

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 205 - Subsection 205(3) 24

Articles

Allan Gelkopf, Zvi Halpern-Shavim, "Five Arbitrary Differences between Corporations and Partnerships for GST/HST Purposes", Sales and Use Tax, Federated Press, Volume XIII, No. 2, 2015, p. 674.

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Michael Firth, Brent Murray, "Section 150 Elections and the GST Rate Cut: Do the Benefits Continue to Outweigh the Costs?", Canadian GST Monitor, July 2008, No. 238, p. 1.

Subsection 150(2)

Cases

CIBC World Markets Inc. v. Canada, 2019 FCA 147

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 132 - Subsection 132(3) a non-resident PE had deemed separate person status sufficient to insulate it from an ETA s. 150 election 293
Tax Topics - Excise Tax Act - Section 132 - Subsection 132(4) expansive deemed person language required because 2 PEs involved 355
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Closely Related Group definition has the effect of extending s. 150 election to exported supplies of Canadian PEs of non-resident insurers 183
Tax Topics - Statutory Interpretation - Ordinary Meaning ambiguity can arise on consideration of how the provision interacts with another 155

Paragraph 150(2)(b.1)

Administrative Policy

GST/HST Notice No. 303 - Changes to the Closely-related Test

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 128 - Susbsection 128(1.1) - Paragraph 128(1.1)(a) - Subparagraph 128(1.1)(a)(i) exception for special voting matters provided by statute, or where a statute provides a special class vote 264
Tax Topics - Excise Tax Act - Section 156 - Subsection 156(1.1) - Paragraph 156(1.1)(b) examples of CBCA exceptions 104

Subsection 150(6) - Credit Unions Deemed to Have Elected

Administrative Policy

Guide for Providers of Financial Services under "Special Provisions" - "Supplies between Credit Unions"

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