Section 181

Subsection 181(1) - Definitions

Coupon

Cases

Tele-Mobile Company Partnership v. Canada, 2013 FCA 149, aff'g 2012 TCC 256

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 181.1 170

See Also

Nestlé Canada Inc. v. The Queen, 2017 TCC 33

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 232.1 reductions in sales price to refund discounts provided by wholesaler were promotional allowances 182
Tax Topics - Statutory Interpretation - Hansard, explanatory notes, etc. acceptance of oral Crown statement as to provision's purpose 122

Royal Bank of Canada v. The Queen, [2007] GSTC 122, 2007 TCC 281

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (l) taxable supply of frequent flyer points 140
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply taxable supply of frequent flyer points 197
Tax Topics - Excise Tax Act - Section 181.2 frequent flyer points not gift certificates 119
Tax Topics - Excise Tax Act - Section 278 - Subsection 278(2) s. 278(2) precluded direct collection on assessment of recipient until supplier released from remittance obligation under CCAA 316
Tax Topics - Excise Tax Act - Section 296 - Subsection 296(1) - Paragraph 296(1)(b) no double taxation in s. 296(1)(b) assessment of purchaser because supplier had been released from its remittance obligation under CCAA plan 252

Administrative Policy

How to treat coupons and gift certificates

23 April 2013 Ruling Case No. 141283 ["gift certificates" applied to purchases up to dollar maximum]

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19 April 2011 Interpretation 112537

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25 February 2005 Ruling Case No. 56925 [discount not a device]

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GST M 300-7 "Value of Supply" under "Coupons"

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Subsection 181(2) - Acceptance of Reimbursable Coupon

Administrative Policy

GST M 300-7 "Value of Supply" under "Manufacturers' Rebates"

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GST M 300-7-6 "Manufacturers' Rebates"

Subsection 181(3) - Acceptance of Non-Reimbursable Coupon

See Also

Tele-Mobile Company Partnership v. The Queen, 2012 TCC 256, aff'd 2013 FCA 149

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Words and Phrases
evidenced in writing coupon

Subsection 181(4) - Acceptance of Other Coupons

Administrative Policy

28 March 2002 Interpretation 34565

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