Subsection 177(1) - Supply on Behalf of Person Not Required to Collect Tax
Administrative Policy
GST/HST Info Sheet GI-012, Agents, November 2005
Election under s. 177(1)
[A] principal may elect to charge and account for the tax, instead of the agent, when the principal would otherwise not...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Agency | 177 |
25 February 2005 Ruling Case No. 51031
Ruling that a company was acting as agent for the non-registrant estates in making estate sales, so that it was required to collect GST on the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Agency | 30 |
GST/HST Info Sheet GI-009 November 2004
Application of GST on general principles or under s. 177(1) whenever there is a consignment sale
A consignment is an arrangement in which an owner...
GST M 300-7 "Value of Supply" under "Supply by Agents"
General synopsis.
Subsection 177(1.1)
Administrative Policy
21 September 2018 Interpretation 167678
CRA commented on the use of a prepaid concurrent lease structure to finance equipment leases. The Lessor leases equipment to consumers. The Trust,...
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|---|---|---|
| Tax Topics - Excise Tax Act - Section 136 - Subsection 136(1) | prepaid concurrent lease structure respected | 375 |
CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 2
BCo purchases tangible personal property from ACo. They enter into a billing agent election under s. 177(1.1) such that BCo issues the invoice,...
GST/HST Notice 284 "Bare Trusts, Nominee Corporations and Joint Ventures" February 2014
After noting that "where a nominee corporation is a...registrant that makes taxable supplies as agent on behalf of the participants in a joint...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 240 - Subsection 240(3) - Paragraph 240(3)(a) | taxable supply of nominee services | 63 |
| Tax Topics - Excise Tax Act - Section 273 - Subsection 273(1) | administrative tolerance for nominee operators | 197 |
| Tax Topics - General Concepts - Agency | acquisitions of agent those of principal | 116 |
16 March 2009 Interpretation Case No. 110027
CRA noted that a nominee corporation for beneficial owners engaged in a condominium development could make the s. 177(1.1) election. CRA...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) | 73 | |
| Tax Topics - Excise Tax Act - Section 240 - Subsection 240(1) | beneficial owners rather than nominee for condo project are considered to be engaged in commercial activity | 215 |
16 March 2009 Interpretation 110027
Under a written agreement between a nominee corporation that is an agent of the beneficial owners ("Nominee" and “Beneficial Owners,”...
Forms
GST506 "Election and Revocation of an Election Between Agent and Principal"
A registrant billing agent acting as an agent for a supplier in...
Subsection 177(1.11)
Administrative Policy
30 August 2023 GST/HST Interpretation 244795 - Sales of goods through distribution platforms
A registered individual who sold coins and monetary collectibles through a distribution platform operator was informed by the distribution...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 211.23 - Subsection 211.23(1) | s. 211.23 rules do not relieve registered vendors of obligation to collect and remit GST/HST | 151 |