Section 169

Subsection 169(1) - General Rule for Credits

Cases

Canada v. General Motors of Canada Limited, [2009] GSTC 64, 2009 FCA 114

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Haggart v. Canada, 2003 FCA 446

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London Life Insurance Co. v. Canada, [2000] GSTC 111 (FCA)

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Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Improvement 100
Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(2) leasehold construction services were acquired for supply of leasehold improvements to landlord 167
Tax Topics - Statutory Interpretation - Interpretation Bulletins, etc. 50

Canada v. 398722 Alberta Ltd., [2000] GSTC 32 (FCA)

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Midland Hutterian Brethren v. Canada, [2000] GSTC 109 (FCA)

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See Also

Praesto Consulting UK Ltd v HM Revenue and Customs, [2019] EWCA Civ 353

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Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(2) legal fees addressed to executive were paid by company to protect its business 226

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

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Thimo v. The Queen, 2017 TCC 164

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Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(2) no ITCs respecting services of criminal counsel which permitted an individual to resume a business 230

572256 Ontario Limited v. The Queen, 2017 TCC 108 (Informal Procedure)

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Tax Topics - General Concepts - Agency property found to be held as agent notwithstanding missing written agreement 290

Le Groupe PPP Ltée v. The Queen, 2017 TCC 2, briefly aff'd 2018 CAF 123

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Tax Topics - Excise Tax Act - Section 175.1 “warranties” funding the incremental cost of a new vehicle after complete loss of old vehicle likely were insurance policies and were not re quality, fitness or performance 327
Tax Topics - General Concepts - Illegality whether a product was an insurance policy did not turn on whether the provider was a properly licensed insurer 197

Gemeente Woerden (Municipality of Woerden) v. Staatsecretaris van Financiën (Secretary of State for Finance, Netherlands), C:2016:466 (European Court of Justice (10th Chamber) )

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Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(1.1) sale of a building at 10% of cost to an intermediary for 90% non-taxable use entitled the vendor to full ITCs 399

630413NB Inc. v. The Queen, 2016 TCC 156 (Informal Procedure)

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Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Business alleged business of assuming litigation not caried out in business-like manner 253

Airtours Holidays Transport Ltd. v. HMRC, [2016] UKSC 21

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Andrei 95 Holdings Ltd. v. The Queen, 2015 TCC 224 (Informal Procedure)

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Bijouterie Almar Inc. v. The Queen, 2010 TCC 618, [2010] GSTC 181

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Other locations for this summary
Tax Topics - Excise Tax Act - Regulations - Input Tax Credit Information (GST/HST) Regulations - Section 3 - Paragraph 3(c) - Subparagraph 3(c)(iv) "assorted gold jewellery" was sufficient description of bulk purchase

Lavoie v. The Queen, 2014 DTC 1104 [at 3218], 2014 TCC 68

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 163 - Subsection 163(2) deducting home renovations tenuously related to home office was not grossly negligent 188
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(h) cottage used 10 days for personal use and 160 days for business was primarily for business use 55

PDM Royalties Limited Partnership v. The Queen, 2013 TCC 270

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Regulations - Input Tax Credit Information (GST/HST) Regulations - Section 2 - Intermediary no allocation on invoices 123
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Recipient intragroup expense-bearing agreement did not change the recipient of services rendered on IPO 276

WHA Ltd. v. Revenue and Customs Commissioners, [2013] UKSC 24, [2013] 2 All ER 908

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HMRC v. Aimia Loyalty UK Ltd, [2013] UKSC 15

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Reluxicorp Inc. v. The Queen, [2011] GSTC 138, 2011 TCC 336

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Lyncorp International Ltd. v. The Queen, 2010 DTC 1351 [at 4335], 2010 TCC 532, aff'd 2012 DTC 5032 [at 6684], 2011 FCA 352

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 3 147

General Motors of Canada Limited v. The Queen, [2008] GSTC 41, 2008 TCC 117, aff'd [2009] GSTC 64, 2009 FCA 114

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service 91
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Recipient employer was recipient of portfolio advisory fees for employees' pension fund 76

Y S I's Yacht Sales International Ltd v. The Queen, 2007 TCC 306

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Tax Topics - General Concepts - Agency 91

Kretztechnik AG v Finanzamt Linz, [2005] EUECJ C-465/03, [2006] BVC 66 (ECJ (1st Chamber))

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A & W TradeMarks Inc. v. The Queen, 2005 TCC 493 (Informal Procedure)

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Edible What Candy Corp. v. R., [2002] GSTC 33 (TCC)

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BJ Services Co. Canada v. The Queen, [2002] GSTC 124 (TCC)

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(2) s. 141.01 was apportionment provision not applying where registrant only making taxable supplies 177

Customs and Excise Commissioners v. Redrow Group plc, [1999] UKHL 4, [1999] 2 All ER 13, [1999] 1 WLR 408

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Hleck, Kanuka, Thuringer v. The Queen, [1994] GSTC 46 (TCC)

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P & O (Dover) Ltd. v. Commissioners of Customs and Excise, [1992] V.A.T.T.R. 221

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Recipient employer the recipient of criminal counsel services 150

Turner v. Customs and Excise Commissioners, [1992] BTC 5082 (Q.B.D.)

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Administrative Policy

17 May 2017 Interpretation 174642

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 191 - Subsection 191(3) headlease structure of a student residence avoided triggering self-supply rule 473
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part I - Section 6.11 headlease of MURC not exempt where used by lessee more than 10% in short-term rentals 124
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part I - Section 5 claiming of ITC generated subsequent taxable sale 148

13 December 2017 Interpretation 187306

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 225.1 - Subsection 225.1(2) - B s. 16.1 election does not cause a leased property to be a capital property 281
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Capital Property s. 16.1 election did not deem leased property to be capital property 50

2 August 2017 Ruling 182285

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Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Consideration Ontario electricity rebate does not reduce the consideration for the supply 71

28 April 2017 Interpretation 154249

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Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Recipient failure of person contractually liable to pay software licence fees to acquire a licence indicated it was an agent rather than recipient 319

10 February 2017 Ruling 162056

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Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Debt Security royalty agreement is not a debt security unless a minimum royalty is specified 238
Tax Topics - Excise Tax Act - Section 182 - Subsection 182(1) buyout of royalty agreement not subject to s. 182 176
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Commercial Activity receipt of royalty not considertion for a taxable supply 117

14 October 2016 Interpretation 170549

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Tax Topics - Excise Tax Act - Section 273 - Subsection 273(1) Westcan test for JV, co-tenancy was JV 176
Tax Topics - Excise Tax Act - Section 240 - Subsection 240(3) - Paragraph 240(3)(a) nominee accepted as registrant 156
Tax Topics - General Concepts - Agency co-owners required to report pro rata portions of sale made by their agent 195

26 February 2015 CBA Roundtable, Q. 33

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Tax Topics - Excise Tax Act - Section 225 - Subsection 225(1) ITCs for prior unregistered periods 36

GST/HST Technical Information Bulletin B-032 “Expenses Related to Pension Plans” 17 November 2015

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Memorandum (New Series) 8-3 "Calculating Input Tax Credits" August 2014

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Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(5) 376

GST/HST Notice "Bare Trusts, Nominee Corporations and Joint Ventures" February 2014

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CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 26.

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 222 - Subsection 222(1) deemed trust re HST collected in error 128
Tax Topics - Excise Tax Act - Section 225 - Subsection 225(1) HST collected in error 128

CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 23 ("Pre-Incorporation Contracts")

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24 June 2011 Headquarters Letter Case No. 126708

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7 June 2011 Headquarters Letter Case No. 132324

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24 February 2011, CBA/CRA GST Round Table, Q. 15 - "Amalgamation & Successor Corp's ITC Entitlement"

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16 March 2009 Interpretation Case No. 110027

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 240 - Subsection 240(1) 75

GST New Memorandum 8.1, ITCs—General Eligibility Rules, May 2005

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Words and Phrases
acquire

P-112R "Assessment of Tax Payable where a Purchaser is Insolvent" 9 March 2000

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Tax Topics - Excise Tax Act - Section 296 - Subsection 296(1) - Paragraph 296(1)(b) assessment of insolvent purchaser 134

12 April 2000 Interpretation No. 8394

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16 August 1994 Headquarter Letter

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14 July 1997 Ruling R-11595-1 95 GAPR 425

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GST/HST Technical Information Bulletin B-068 "Bare Trusts" Amended 10 January 2005

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 240 - Subsection 240(1) bare trustee required to register if it charges fees 56
Tax Topics - General Concepts - Agency 216

GST/HST Policy Statement P-045: Butterfly Transactions 9 November 1992 (Obsolete February 2012)

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 272 deemed no-supply on wind-up denies ITC to predecessor 64

GST M 400-1-2 "Documentary Requirements" under "Types of Input Tax Credits"

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GST M 300-7 "Value of Supply" under "Nil Consideration"

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Tax Topics - Excise Tax Act - Section 153 - Subsection 153(1) 23

Subsection 169(2) - Credit for Goods Imported to Provide Commercial Service

Administrative Policy

21 October 2004 Headquarter Letter RITS 38435

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Tax Topics - Excise Tax Act - Section 179 - Subsection 179(2) 88

GST M 300-9 "Imported Services and Intangible Property"

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Subsection 169(4) - Required Documentation

Cases

Systematix Technology Consultants Inc. v. Canada, 2007 FCA 226, aff'g 2006 TCC 277

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See Also

Construction S.Y.L. Tremblay Inc. v. Agence du revenu du Québec, 2018 QCCA 552

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Tax Topics - General Concepts - Stare Decisis Court of Quebec not bound by Tax Court decisions/stare decisis does not preclude relitigation where unfairness would otherwise result 208
Tax Topics - Excise Tax Act - Regulations - Input Tax Credit Information (GST/HST) Regulations - Section 3 - Paragraph 3(c) - Subparagraph 3(c)(iv) failure of invoices to describe the supplies could not be remedied by testimony 397
Tax Topics - General Concepts - Abuse of Process taxpayer’s attempt to relitigate an adverse TCC decision in the Court of Quebec was an abuse of process given that the new evidence to be tendered did not address its defective invoices 386

Agence du revenu du Québec v. Stamatopoulos, 2018 QCCA 474

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Tax Topics - Excise Tax Act - Regulations - Input Tax Credit Information (GST/HST) Regulations - Section 2 - Intermediary ARQ failed to establish that a named supplier to the taxpayer did not act as a supplier or intermediary 422
Tax Topics - General Concepts - Onus onus shifted to ARQ once the taxpayer had demonstrated that he had business deaings with issuer of mooted invoice 199

Barlis 06 - Investimentos Imobiliários e Turísticos SA v. Autoridade Tributária e Aduaneira, [2016] EUECJ C-516/14 (European Court of Justice (Fourth Chamber))

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Regulations - Input Tax Credit Information (GST/HST) Regulations - Section 3 - Paragraph 3(c) - Subparagraph 3(c)(iv) mere technical non-compliance with VAT requirements for complete invoices should not prevent input tax claims 150

SNF L.P. v. The Queen, 2016 TCC 12

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Regulations - Input Tax Credit Information (GST/HST) Regulations - Section 2 - Intermediary intermediary need not carry on business and may be a nominee 125
Tax Topics - Excise Tax Act - Section 261 - Subsection 261(1) no rebate entitlement for an error caused by the applicant’s own inattention and carelessness 104
Tax Topics - General Concepts - Agency "prête‑nom" contract is a valid contract 197

Tan v. The Queen, 2015 TCC 121 (Informal Procedure)

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Constructions Marabella Inc. v. The Queen, 2012 TCC 397 (Informal Procedure)

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Comtronic Computer Inc. v. The Queen, 2010 TCC 55

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Key Property Management Corporation v. The Queen, 2004 TCC 210

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Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Service - Paragraph (c) maintenance employees working for indeterminate group companies were not their employees 247
Tax Topics - General Concepts - Agency maintenance employees working for indeterminate group companies were not hired as agent for those companies 162

San Clara Holdings Ltd. v. The Queen, [1995] E.TC 6 (TCC)

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Administrative Policy

May 2015 Alberta CPA Roundtable, GST Q. 6

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20 December 2012 Ruling Case No. 145166

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16 August 1994 Headquarter Letter

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GST M 400-1-2 "Documentary Requirements"

Subsection 169(5) - Exemption

Administrative Policy

8 March 2018 CBA Commodity Tax Roundtable, Q.15

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Regulations - Input Tax Credit Information (GST/HST) Regulations - Section 3 - Paragraph 3(b) - Subparagraph 3(b)(i) subject to s. 169(5), supplier’s registration number must be valid on due date 272

GST M 400-1-2 "Documentary Requirements" under "Meals and Entertainment - Reimbursements"

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