Section 181.2

Table of Contents

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...

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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

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...

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Words and Phrases
gift certificate
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...

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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 - 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

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...

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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...

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P-202 "Gift Certificates" April 2012

The Canada Revenue Agency considers a gift certificate to have all of the following attributes:

  1. It has a monetary exchange value that is evident...

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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...

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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...

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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...

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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...

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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...

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