Subsection 182(1) - Forfeiture, Extinguished Debt, Etc.
Cases
Automodular Corporation v. General Motors of Canada Limited, 2018 ONSC 1640
See Also
BH Parkway Place Ltd. v. The Queen, 2019 TCC 7 (Informal Procedure)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 201 | $74K SUV used for transporting goods was not subject to $30K cap | 233 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Automobile - Paragraph (e) - Subparagraph (e)(ii) | a Mercedes SUV used in transporting goods was not an automobile | 107 |
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 | 200 |
MEO — Serviços de Comunicações e Multimédia SA v. Autoridade Tributária e Aduaneira, (2018), ECLI:EU:C:2018:942 (ECJ (5th Chamber))
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Consideration | payments pursuant to contract for remaining minimum service term were consideration | 463 |
Simon Fraser University v. The Queen, [2013] GSTC 57, 2013 TCC 121 (Informal Procedure)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 165 - Subsection 165(1) | 198 |
Surrey City Centre Mall Ltd. v. The Queen, 2012 TCC 346
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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 | 259 |
| 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 - Section 1 | educational services not excluded | 23 |
| Tax Topics - Excise Tax Act - Section 232 - Subsection 232(1) | choice between supplier refund or recipient rebate | 100 |
B-109 "Application of the GST/HST to the Practice of Naturopathic Doctors" 31 July 2015
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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]
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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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | 0 |