Section 152

Subsection 152(1) - When Consideration Due

Cases

Allstaff Inc. v. Canada (Attorney General), 2021 FC 52

The taxpayer, in seeking relief under ITA ss. 153(1.1) and 220(3.1) regarding interest and penalties on substantial arrears in its...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 153 - Subsection 153(1.1) alleged improper CRA requirement to remit HST prematurely would not have justified late source deduction remittances 232

Garage Gilles Roy (2007) Inc. v. The Queen, 2014 TCC 269

The appellant, which was a registrant and operated a garage, would in those instances where its repair work appeared to be covered by warranty,...

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Canada v. Canadevim Ltée, 2011 GSTC 62, 2011 FCA 128

The registrant completed 55% of the construction work on a golf course, for which it was not paid. A key sponsor of the project had died, and the...

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Words and Phrases
undue delay

See Also

Revenue and Customs Commissioners v. Findmypast Ltd., [2017] CSIH 59

Findmypast carried on the business of providing access to genealogical and ancestry websites which it owned or in respect of which it held a...

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Stare Decisis prior cases reviewed for principles rather than similar facts 96
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Service supply of genealogical records by website in satisfaction of previously purchased credits was a service 420
Tax Topics - Excise Tax Act - Section 168 - Subsection 168(6) precise services to be purchased with credits were not yet identified 156

Administrative Policy

CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 10. ("Time Tax Becomes Payable When Consideration Is Comprised Of A Forgivable Loan")

Respecting the situation where the consideration that is payable for a taxable management service is comprised of a forgivable loan which has a 5...

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21 October 2011 Interpretation Case No. 135932r

CRA responds to a confusing (and likely inaccurate) description of a P3 hospital project in which Project Co contructs the hospital with title...

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GST M 300-6-13 "Construction Contracts"

The Contractor's application for payment will not be regarded as an invoice, because the application is, in effect, merely a request that a...

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Paragraph 152(1)(b)

See Also

International Hi-tech Industries Inc. v. The Queen, 2018 TCC 240

The auditing firm (“DMCL”) for the appellant obtained the agreement of the appellant, as evidenced by a December 7, 2007 email sent by DMCL to...

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Words and Phrases
undue delay
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Regulations - Input Tax Credit Information (GST/HST) Regulations - Section 3 - Paragraph 3(a) - Subparagraph 3(a)(ii) invoice not issued if not sent 244
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) no contractual nexus between ITC claimant and supplier 265
Tax Topics - Excise Tax Act - Section 168 - Subsection 168(9) possible deposits subsequently may have been applied by agreement as payments on account 233
Tax Topics - Excise Tax Act - Section 221 - Subsection 221(2) unregistered purchaser 35
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part I - Section 9 - Subsection 9(2) sale by corporation not exempted 30

Subsection 152(3) - Payment

Administrative Policy

CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 22. ("Assumption of ‘Under Water' Contract")

A GST-registered Vendor sells resource properties to a GST-registered Purchaser, and Purchaser agrees to assume long-term contracts ("Assumed...

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