Subsection 175(1)
Administrative Policy
18 May 2018 Interpretation 183321
Volunteers of the New Brunswick Charity incur expenses in relation to the activities of the Charity and submit expense reports with receipts...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 174 - Paragraph 174(a) - Subparagraph 174(a)(iv) | allowance recognized even though subsequently donated back to charity | 109 |
8 March 2018 CBA Commodity Tax Roundtable, Q.8
A candidate identified by an executive recruitment firm is required to travel from Los Angeles to meet in Toronto with the consultants at the...
10 January 2018 Interpretation 139614
Employers sponsor group medical and dental plans for the benefit of their employees, which qualify as a private health services plans (PHSPs), as...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (f.1) | employer payments to PHSP were exempt | 272 |
23 March 2017 CBA Commodity Taxes Roundtable, Q.18
A partner in a registrant law firm (Great Law Firm LLP ) acquires a new computer primarily for use in its commercial activities using his personal...
| 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)(ii) | invoice in partner's name satisfactory where s. 175 reimbursement | 53 |
GST/HST Memorandum 13.5 Non-creditable Tax Charged January 2017
Application to a charity
70. ...
Example 16 – Volunteer reimbursement
In a claim period, a volunteer of a charity rented a car in Ontario while...
GST/HST memorandum 9.4 "Reimbursements" June 2012
15. However, if a person is an employee, a partner or a volunteer at the time the property or service is acquired, imported or brought into a...
P-075R, 6 July 2004 "Allowances and Reimbursements"
In contrast [to an allowance], a reimbursememt is a payment made by one person to repay another person for amounts spent. An amount constitutes a...
Paragraph 175(1)(b)
Cases
Westcoast Energy Inc. v. Canada, 2022 FCA 57
Westcoast reimbursed (through Manulife as its agent) employees who had incurred various health care services – including some which were...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 170 - Subsection 170(1)) - Paragraph 170(1)(b) - Subparagraph 170(1)(b)(ii) | s. 170(1)(b)(ii) did not apply to reimbursed employee health care services as the services were acquired by the employees rather than the employer | 201 |
See Also
Westcoast Energy Inc. v. The Queen, 2020 TCC 116 (Informal Procedure), aff'd 2022 FCA 57
The appellant (“Westcoast”), which carried on a natural gas distribution business and which had agreed with its employees to provide extended...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Recipient | employees rather than employer were the recipients of health care services even where the employer paid the health care provider directly | 331 |
| Tax Topics - Excise Tax Act - Section 170 - Subsection 170(1)) - Paragraph 170(1)(b) - Subparagraph 170(1)(b)(ii) | s. 170(1)(b)(ii) exception conceded to apply | 221 |