Section 182

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

Cases

Agence du revenu du Québec v. FTI Consulting Canada Inc., 2022 QCCA 1740

The appellants (the “ARQ”) were owed approximately $13.4 million of tax by a corporation (“CQIM”) immediately before it was placed into...

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

The plaintiff (“Automodular”) brought an action against General Motors of Canada Limited and General Motors Company (collectively, “GM”)...

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

A Canadian registrant (RCL) provided management services under a management services agreement (the "MSA") with another Canadian registrant...

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See Also

267 O'Connor Limited v. The King, 2024 TCC 161 (Informal Procedure)

In the settlement of an action against it by a third party (“Starwood”) for a failure of a property sale agreement to Starwood to close, the...

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Autonum, Solutions de financement aux consommateurs inc. v. Agence du revenu du Québec, 2024 QCCQ 1195

An ARQ request to change the pleaded basis of the ARQ assessments from the QSTA equivalent of s. 168(9) to that of s. 182 was rejected in light...

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BH Parkway Place Ltd. v. The Queen, 2019 TCC 7 (Informal Procedure)

Following the vacating by a tenant (“Trillium College”) of shopping-mall premises of the appellant (“BH Parkway”) in breach of the terms...

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THD Inc. v. The Queen, 2018 TCC 147

The appellant, which had a trucking business, had a contract with a customer (“McKesson”) for the delivery of pharmaceutical products to...

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MEO — Serviços de Comunicações e Multimédia SA v. Autoridade Tributária e Aduaneira (2018), ECLI:EU:C:2018:942 (ECJ (5th Chamber))

Subscribers to the services of a Portuguese telecommunications company (“MEO”) agreed to pay for a minimum subscription period, and when they...

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

The appellant, a university, maintained parking spaces around campus and imposed parking fines pursuant to special statutory authority. The signs...

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

The appellant ("Mall Co"), its parent ("IPL"), which was the master real estate subsidiary of The Insurance Corporation of British Columbia...

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Extendicare International Inc. v. Minister of Revenue, 2000 CanLII 5653 (Ont CA)

The appellant, which had been leasing computer equipment, notified the lessor that it would no longer be making the agreed monthly payments nor...

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Words and Phrases
rent

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

A $15,000 lump sum payment made by the registrant to its landlord in order to terminate its lease was found not to give rise to an input tax...

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Administrative Policy

18 April 2023 GST/HST Interpretation 245056 - Application of the GST/HST on a rescission fee

S. 42(1) of the Property Law Act (B.C.) provides that a purchaser of residential real property generally may rescind the contract of purchase and...

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26 July 2022 GST/HST Ruling 232189 - [Amounts charged as] […] Damages

The City’s construction agreements contained a liquidated damages clause, which required the contractor to compensate the City when work is not...

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25 March 2021 CBA Commodity Taxes Roundtable, Q.18

Aco (a resident registered corporation) agreed to make taxable supplies in Canada of tangible personal property to Bco (a resident registered...

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10 February 2017 GST/HST Ruling 162056 - Application of the GST/HST to an investment transaction

A Canadian registrant (Investor) enters into “Agreement 1” with a Canadian corporation (Corporation 1) under which it pays lump sums in...

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7 December 2016 Ruling 158637

A registered charity which is also registered for GST/HST purposes charges employers or sponsors fees for providing training to apprentices and...

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

Supplier agrees to deliver 100 widgets to the Recipient at $10 per widget, but is only able to obtain 20 widgets. An action of the Recipient is...

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

Company X agrees to supply and deliver equipment to Company Y under the "Supply Agreement," with title to pass to Company Y when the stipulated...

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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.

Exclusion of certain damages

[S]ituations where one or more of the conditions in subsection 182(1) are not met ... include:

  • no prior agreement...

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

Fees for "no shows" charged by a registrant in the business of conducting independent medical examinations for use by insurance companies and...

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31 March 2000 HQ Letter 25522

A break-up fee (referred to as a "non-completion fee") paid in connection with an aborted merger of two companies did not represent consideration...

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4 December 1998 Interpretation file no. 11585-1

A Canadian law firm was successfully sued for damages respecting its negligent advice on pension matters to a Canadian corporation that also was a...

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13 March 1997 Interpretation 11735-1, 11720-1

A rented car is damaged, the car rental company pays a body shop for repairs plus GST, claims an ITC for such GST and then obtains recovery from...

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

An amount payable by a tenant on the termination of a lease, equal to the amortized value of leasehold improvements, would not be considered to be...

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

GST M 400-3-12 "Forfeitures"