Section 168 - When Tax Payable

Subsection 168(1)

See Also

Club Intrawest v. The Queen, 2016 TCC 149, varied 2017 FCA 151

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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 371
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 594
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Service payment of condo operating expenses was a service 201
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply single supply of covering all time share operating costs 164
Tax Topics - Excise Tax Act - Section 306.1 - Subsection 306.1(1) objecting to quantum was sufficient particularity 169
Tax Topics - General Concepts - Ownership beneficial owner did not transfer property risk 177
Tax Topics - General Concepts - Evidence foreign law assumed the same 93

Subsection 168(2) - Partial Consideration

Administrative Policy

23 January 2002 Ruling 36706 [rent prepayment accelerates tax payable date]

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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

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Words and Phrases
substantially complete

Sheila Wisner, "P3 Projects – The Real Issues", Canadian GST/HST Monitor, Number 304, January 2014, p. 1

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Subsection 168(6) - Value Not Ascertainable

Cases

Rockport Developments Inc. v. The Queen, 2009 TCC 180

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Words and Phrases
ascertainable

See Also

Revenue and Customs Commissioners v. Findmypast Ltd., [2017] CSIH 59

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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 152 - Subsection 152(1) the time of a supply of services was accelerated by prepayment only where the services were precisely identifiable 805

Administrative Policy

8 March 2018 CBA Commodity Taxes Roundtable, Q.4

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GST M 300-6-15 "Value Not Ascertainable"

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Subsection 168(8) - Combined Supply

Administrative Policy

GST M 300-6-16 "Combined Supplies"

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Subsection 168(9) - Deposits

See Also

International Hi-tech Industries Inc. v. The Queen, 2018 TCC 240

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Words and Phrases
deposit

North Shore Power Group Inc. v. The Queen, 2017 TCC 1, rev'd 2018 FCA 9

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Words and Phrases
deposit
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 284
Tax Topics - Excise Tax Act - Section 231 - Subsection 231(1) only supplier can claim the credit 180

Tendances et Concepts Inc. c. La Reine, 2011 TCC 141 (Informal Procedure)

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Words and Phrases
down payment deposit

Customs and Excise Commissioners v. Moonrakers Guest House Ltd., [1992] BTC 5077 (Q.B.D.)

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Administrative Policy

GST M 300-6-8 "Deposits"