Section 152

Subsection 152(1) - When Consideration Due

Cases

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

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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

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

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Words and Phrases
undue delay

See Also

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

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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")

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21 October 2011 Interpretation Case No. 135932r

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GST M 300-6-13 "Construction Contracts"

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Paragraph 152(1)(b)

See Also

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

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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")

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