See Also
Le Groupe PPP Ltée v. The Queen, 2017 TCC 2, briefly aff'd 2018 FCA 123
The appellant (“PPP”) was a GST-registered corporation which offered motor vehicle replacement guarantees (the "warranties") through...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) | payer of auto “warranty” claim did not benefit from the auto supply | 277 |
| Tax Topics - General Concepts - Illegality | whether a product was an insurance policy did not turn on whether the provider was a properly licensed insurer | 216 |
Administrative Policy
Taxable Supplies - Special Cases [CRA website]
Warranty reimbursements
Warrantors of goods can claim input tax credits (ITCs) for the GST/HST part of reimbursements they make to warranty...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 153 - Subsection 153(1) | 190 | |
| Tax Topics - Excise Tax Act - Section 153 - Subsection 153(4) | 241 |
GST/HST Memorandum 14-5, Election to Deem Supplies to be Made for Nil Consideration, June 2023
Michael, a GST/HST-registered sales person, uses his car to meet clients. His car breaks down, and he calls for emergency roadside assistance,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 156 - Subsection 156(1) - Qualifying Group | 260 | |
| Tax Topics - Excise Tax Act - Section 272 | 182 |