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
Canada v. Canadevim Ltée, 2011 GSTC 62, 2011 FCA 128
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Words and Phrases
undue delaySee 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 | 90 |
| 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 | 406 |
| Tax Topics - Excise Tax Act - Section 168 - Subsection 168(6) | precise services to be purchased with credits were not yet identified | 152 |
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")
21 October 2011 Interpretation Case No. 135932r
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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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Service | 111 |