Section 182

See Also

THD Inc. v. The Queen, 2018 CCI 147

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Regulations - Input Tax Credit Information (GST/HST) Regulations - Section 3 - Paragraph 3(b) - Subparagraph 3(b)(i) requirement to obtain required information at time of ITC claim 188

Subsection 182(1) - Forfeiture, Extinguished Debt, Etc.

Cases

Automodular Corporation v. General Motors of Canada Limited, 2018 ONSC 1640

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Re Ravelston, [2006] GSTC 124, 2006 GTC 1276, 2006 CanLII 32429 (Ont Sup Ct J)

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See Also

Simon Fraser University v. The Queen, [2013] GSTC 57, 2013 TCC 121 (Informal Procedure)

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Surrey City Centre Mall Ltd. v. The Queen, 2012 TCC 346

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Low Cost Furniture Ltd. v. The Queen, [1997] GSTC 77 (TCC)

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Administrative Policy

10 February 2017 Ruling 162056

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Debt Security royalty agreement is not a debt security unless a minimum royalty is specified 238
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) the purchase of an IP royalty gives rise to non-creditable GST/HST to the investor 126
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Commercial Activity receipt of royalty not considertion for a taxable supply 117

7 December 2016 Ruling 158637

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply contract cancellation fee not consideration for a supply 113
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part V.1 - 1 educational services not excluded 23
Tax Topics - Excise Tax Act - Section 232 - Subsection 232(1) choice between supplier refund or recipient rebate 100

CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 30.

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply settlement of right to receive full widget shipment not a taxable supply 106

8 March 2012 Ruling Case No. 137942 [payment, following breach by purchaser, for assignment of purchaser's rights in purchased equipment]

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Policy Statement P-218R "Tax Status of Damage Payments not Within Section 182 of the Excise Tax Act", August 10, 2007.

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12 August 2003 Ruling Case No. 36831 [no-show charges]

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31 March 2000 HQ Letter 25522

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4 December 1998 Interpretation file no. 11585-1

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13 March 1997 Interpretation 11735-1, 11720-1

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21 December 1995 Ruling 940411 [tenant pays for improvements on lease termination]

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GST M 300-6-8 "Deposits" under "Forfeiture"

GST M 400-3-12 "Forfeitures"