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...
| 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,...
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...
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...
| 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...
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...
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...
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...
| 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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Service | 111 |