Section 165

Subsection 165(1) - Imposition of Goods and Services Tax

Cases

Imperial Parking Ltd. v. Canada, [2000] GSTC 52 (FCA)

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See Also

Stadion Amsterdam CV v Staatssecretaris van Financiƫn (Secretary of State for Finances, Netherlands), [2018] EUECJ, Case C-463/16 (18 January 2018) (ECJ (9th Chamber))

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply single supply of stadium tours and museum admission at a single VAT rate 83

Simon Fraser University v. The Queen, [2013] GSTC 57, 2013 TCC 121 (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 182 - Subsection 182(1) parking fines were fines rather than consideration 311

Stanley J. Tessmer Law Corporation v. The Queen, 2013 TCC 27

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Customs & Excise Commissioners v. Plantiflor Ltd., [2002] UKHL 33, [2002] 1 WLR 2287, [2002] STC 1132', [2002] BTC 5413 (HL)

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Administrative Policy

25 August 2004 Headquarter Letter RITS 53938

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23 December 2002 Technical Interpretation RITS 38588

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 153 - Subsection 153(1) tenant property taxes part of consideration 66
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Consideration municipal taxes paid by tenant are additional rent 66

30 April 1999 Technical Interpretation RITS HQR001701

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GST Memorandum 500-7 "Interaction Between the Excise Tax Act and the Income Tax Act," 26 November 1991, para. 67

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Subsection 165(3)

Administrative Policy

GST M 300-7 "Value of Supply" under "Pay Telephones"

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