Subsection 165(1) - Imposition of Goods and Services Tax
Cases
Imperial Parking Ltd. v. Canada, [2000] GSTC 52 (FCA)
The appellant operated a parking lot with a variety of payment options, including permits, hourly rates, and overnight rates. It posted notices...
See Also
Stadion Amsterdam CV v Staatssecretaris van Financiën (Secretary of State for Finances, Netherlands), [2018] EUECJ, Case C-463/16 (18 January 2018) (ECJ (9th Chamber))
Stadion Amsterdam provided tours of a stadium and associated facilities. The price of the tour was €10, of which €3.50 corresponded to the...
| 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 | 85 |
Simon Fraser University v. The Queen, [2013] GSTC 57, 2013 TCC 121 (Informal Procedure)
The appellant, a university, maintained parking spaces around campus and imposed parking fines pursuant to special statutory authority. The signs...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 182 - Subsection 182(1) | parking fines were contemplated under the parking agreement and did not arise from its breach | 327 |
Stanley J. Tessmer Law Corporation v. The Queen, 2013 TCC 27
The appellant did not collect GST on the legal fees charged to some of its clients, who were defending against criminal charges. Paris J. found...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Paragraph 11(d) | 217 |
Customs & Excise Commissioners v. Plantiflor Ltd., [2002] UKHL 33, [2002] 1 WLR 2287, [2002] STC 1132', [2002] BTC 5413 (HL)
The taxpayer, which sold horticultural products by mail order, indicated in its catalogue that customers would pay an additional charge to cover...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | 126 |
Administrative Policy
25 August 2004 Headquarter Letter RITS 53938
A surcharge made by a car dealership to its customers in order to recover the cost to it of an amount payable by it to the manufacturer to...
23 December 2002 Technical Interpretation RITS 38588
"Where a separate amount is paid by a lessee on account of property taxes, this amount is part of the consideration for the rental of the...
| 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 | 228 |
30 April 1999 Technical Interpretation RITS HQR001701
"... The payment of property taxes by a tenant, pursuant to the terms of a lease agreement, constitutes consideration for the lease of property...
GST Memorandum 500-7 "Interaction Between the Excise Tax Act and the Income Tax Act," 26 November 1991, para. 67
The portion of the consideration for a taxable supply made by a charity or political party, that can reasonably be regarded as a gift or...
Subsection 165(3)
Administrative Policy
GST M 300-7 "Value of Supply" under "Pay Telephones"
General synopsis.