Section 181 - Coupons and Rebates

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 181.1 216

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 192
Tax Topics - Statutory Interpretation - Hansard, explanatory notes, etc. acceptance of oral Crown statement as to provision's purpose 128

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 146
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply taxable supply of frequent flyer points 207
Tax Topics - Excise Tax Act - Section 181.2 frequent flyer points not gift certificates 121
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 330
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 262

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

27 February 2020 CBA Roundtable, Q.25

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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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