Subsection 152(1) - When Consideration Due
Cases
Garage Gilles Roy (2007) Inc. v. The Queen, 2014 TCC 269
Canada v. Canadevim Ltée, 2011 GSTC 62, 2011 FCA 128
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
undue delaySee Also
Revenue and Customs Commissioners v. Findmypast Ltd., [2017] CSIH 59
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 - 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
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
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 | 220 |
| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) | no contractual nexus between ITC claimant and supplier | 245 |
| Tax Topics - Excise Tax Act - Section 168 - Subsection 168(9) | possible deposits subsequently may have been applied by agreement as payments on account | 205 |
| Tax Topics - Excise Tax Act - Section 221 - Subsection 221(2) | unregistered purchaser | 33 |
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part I - Section 9 - Subsection 9(2) | sale by corporation not exempted | 28 |
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")
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 123 - Subsection 123(1) - Service | 105 |