Cases
Canadian Imperial Bank of Commerce v. Canada, 2021 FCA 96
The appellant (CIBC) was charged by Aeroplan for the number of Aeroplan Miles that were credited to the cards of CIBC cardholders. CIBC argued...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | agreement between bank and Aeroplan labelled the bank as receiving promotional services rather than purchasing Aeroplan Miles (being, mooted gift certificates) | 477 |
| Tax Topics - Excise Tax Act - Section 309 - Subsection 309(1) | Tax Court not bound by an admission contrary to the evidence before it | 173 |
| Tax Topics - Income Tax Act - Section 171 - Subsection 171(1) | Tax Court not bound by an admission contrary to the interpretation of an agreement reviewed by it | 174 |
| Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Act - Section 27 - Subsection 27(1.3) | fresh argument could not be made by taxpayer at the Court of Appeal level | 190 |
See Also
The Toronto-Dominion Bank v. The King, 2024 TCC 50
An affinity program agreement with Aeroplan allowed TD to add Aeroplan Miles rewards to its credit cards. Graham J found that Aeroplan was...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | the single supply test entails a predominant element, not a predominant purpose, test | 246 |
| Tax Topics - Excise Tax Act - Section 306.1 - Subsection 306.1(1) | CRA was aware that the ancillary issue that was not explicitly raised was included in the objection | 84 |
Canadian Imperial Bank of Commerce v. The Queen, 2019 TCC 79, aff'd 2021 FCA 96
CIBC was charged by Aeroplan for the number of Aeroplan Miles that were credited to the cards of CIBC cardholders. CIBC argued that these fees...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | Aeroplan points program occurred as single supply | 264 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Service | Aeroplan Miles were supplied by Aeroplan to CIBC as a taxable service | 376 |
| Tax Topics - Excise Tax Act - Section 138 | supply of Aeroplan Miles was ancillary to promotional services | 370 |
Royal Bank of Canada v. The Queen, [2007] GSTC 122, 2007 TCC 281
A Canadian airline ("CAIL") entered into an agreement with the appellant ("RBC") to promote use of RBC's credit card and to honour frequent flyer...
| 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 - Subsection 181(1) - Coupon | frequent flyer points could be coupons | 114 |
| 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
31 July 2023 GST/HST Interpretation 217772 - Complimentary gift cards
A supplier issues gift cards with stipulated monetary values to purchasing customers, which they can use at its stores or at its e-commerce...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 181 - Subsection 181(1) - Coupon | conditions for accepting a complimentary gift card as a coupon | 465 |
11 August 2022 GST/HST Ruling 210068r - Whether gift cards are gift certificates
The company, a resident GST/HST registrant, purchases gift cards either directly from the issuers, or indirectly from a third party wholesaler, in...
CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 35.
Policy Statement P-202 issued in April 2013 but effective back to January 1, 1991, retroactively changed CRA's policy so as to consider that...
23 April 2013 Ruling Case No. 141283 [vouchers applied to purchase goods up to dollar limit were coupons]
USco is a US-based company which sells vouchers (labeled as "gift certificate") to employers who in turn give them to their employees as holiday...
P-202 "Gift Certificates" April 2012
The Canada Revenue Agency considers a gift certificate to have all of the following attributes:
- It has a monetary exchange value that is evident...
24 October 2011 Ruling Case No. 138563
CRA rules that a number of gift cards sold by the registrant are gift certificates for HST purposes, including certificates that must be declared...
27 September 2011, Ruling Case No. 131157
The registrant sells certificates to the general public, entitling them to discounts from various businesses. For example:
The RestaurantCo...
11 August 2011 Headquarters Letter 127020
The owner and operator of a social networking site (the "Supplier") sells memberships online or through the sale of physical membership cards at...
19 July 2011 Headquarters Letter 127619
The registrant enters into marketing agreements with various merchants to promote their businesses by selling vouchers on its website on their...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service | 62 |
2000 Headquarters Letter RITS/No. HQR0001726 (8120)
A gift certificate would not qualify as a gift certificate for purposes of s. 181.2 when sold at a discount to a non-profit organization; but...