Subsection 168(1)
See Also
Club Intrawest v. The Queen, 2016 TCC 149, varied 2017 FCA 151
The Appellant charged annual time share maintenance fees to its individual members in October of each year, but charged its two members who were...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Agency | annual fees charged by non-share corporation to its members were not reimbursements for expenses incurred by it as their agent | 377 |
| Tax Topics - Excise Tax Act - Section 142 - Subsection 142(1) - Paragraph 142(1)(d) | s. 142(1)(d) only applies to a supply exclusively re real property | 632 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Service | payment of condo operating expenses was a service | 211 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | single supply of covering all time share operating costs | 172 |
| Tax Topics - Excise Tax Act - Section 306.1 - Subsection 306.1(1) | objecting to quantum was sufficient particularity | 177 |
| Tax Topics - General Concepts - Ownership | beneficial owner did not transfer property risk | 183 |
| Tax Topics - General Concepts - Evidence | foreign law assumed the same | 101 |
Subsection 168(2) - Partial Consideration
Administrative Policy
23 January 2002 Ruling 36706 [rent prepayment accelerates tax payable date]
Respecting rent prepayments made under a capital lease of equipment to a registered lessor, CRA stated:
Subsection 168(2)...states that where...
GST M 300-6-7 "Partial Payments"
Subsection 168(3) - Supply Completed
Paragraph 168(3)(c)
Articles
John Tobin, "Infrastructure and P3 Projects", 2017 Conference Report (Canadian Tax Foundation), 10:1-31
Meaning of substantially complete in the construction industry (p. 10:6)
[T]he term “substantially complete" is therefore an undefined term that...
Sheila Wisner, "P3 Projects – The Real Issues", Canadian GST/HST Monitor, Number 304, January 2014, p. 1
In a typical P3 arrangement, the final construction payment often takes place at the time of "substantial completion". Given the significant...
Subsection 168(6) - Value Not Ascertainable
Cases
Rockport Developments Inc. v. The Queen, 2009 TCC 180
The appellants were subcontractors of an affiliated company (“Exelon”) which, in turn, had a contract for the performance of construction work...
See Also
Revenue and Customs Commissioners v. Findmypast Ltd., [2017] CSIH 59
The European VAT rules had a prepayment rule broadly similar to ETA s. 152(1), which Lord Drummond Young noted (at para. 46) had been interpreted...
| 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 152 - Subsection 152(1) | the time of a supply of services was accelerated by prepayment only where the services were precisely identifiable | 829 |
Administrative Policy
8 March 2018 CBA Commodity Taxes Roundtable, Q.4
How is s. 168 applied where the project agreements for P3 projects do not specify particular amounts as payable in consideration for the...
GST M 300-6-15 "Value Not Ascertainable"
Examples of application of s. 168(6) to variable component of consideration
12. For example, a person makes quilts and sells them to a store for...
Subsection 168(7)
Cases
Duque v. Canada, 2020 FCA 73
Webb JA confirmed that a director who was assessed under ETA s. 323 for failure of the corporation to remit GST can challenge the correctness of...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 323 - Subsection 323(1) | director able to establish that CRA had incorrectly included holdbacks in corporate assessment | 182 |
Subsection 168(8) - Combined Supply
Administrative Policy
GST M 300-6-16 "Combined Supplies"
Operates as a timing rule
11. These rules operate to ensure that tax on the whole consideration for the combined supply is payable on one day. For...
Subsection 168(9) - Deposits
See Also
Dow & Duggan Log Homes International (1993) Limited v. The Queen, 2019 TCC 280
Wong J quoted with approval the comments in Tendances et Concepts as to what was a deposit, but then found that, given the lack of probative...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part V - Section 12 | CRA does not have the discretion to stipulate the documentary requirements for the s. 12 zero-rating | 295 |
International Hi-tech Industries Inc. v. The Queen, 2018 TCC 240
The auditing firm (“DMCL”) for the appellant (“IHI”) obtained the agreement of IHI, as evidenced by a December 7, 2007 email sent by DMCL...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 152 - Subsection 152(1) - Paragraph 152(1)(b) | departure of supplier from its usual prompt invoicing | 274 |
| 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 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 |
North Shore Power Group Inc. v. The Queen, 2017 TCC 1, rev'd 2018 FCA 9
A supplier (Menova) received substantial down payments (described as “deposits”) respecting its sale of solar array projects, and then became...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 232 - Subsection 232(3) | HST imposed on a customer through the issuance to it of a credit note by an insolvent supplier | 298 |
| Tax Topics - Excise Tax Act - Section 231 - Subsection 231(1) | only supplier can claim the credit | 186 |
Tendances et Concepts Inc. c. La Reine, 2011 TCC 141 (Informal Procedure)
The registrant was in the business of manufacturing kitchen and bathroom furniture. Its usual business terms required customers to pay 30% up...
Customs and Excise Commissioners v. Moonrakers Guest House Ltd., [1992] BTC 5077 (Q.B.D.)
Deposits received by a guest house were subject to VAT by virtue of s. 5(1) of the Value Added Tax Act 1983 (which provided that where a person...