Section 221 - Collection

Subsection 221(1) - Collection of Tax

Cases

Rice v. ARQ, 2016 QCCA 666

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Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 35 - Subsection 35(1) s. 35 did not accord an unfettered right to trade 131
Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 25 no unfettered right of Indians to trade 151
Tax Topics - Other Legislation/Constitution - Federal - Indian Act - Section 87 status Indians were required to collect sales tax on sales to non-Indians 283
Tax Topics - Other Legislation/Constitution - Constitution Act, 1867 - Section 91 - Subsection 91(24) statutory verification obligations did not represent an ultra vires administrative burden 157

Administrative Policy

25 February 2016 CBA Roundtable, Q. 13

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25 February 2014 Memo 155876

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Tax Topics - Excise Tax Act - Section 228 - Subsection 228(4) tax charged contrary to s. 221(2) did not eliminate s. 228(4) liability 89

CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 18. ("Pro-rating Remittances of GST/HST")

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GST M 500-2 "Returns and Payments"

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Tax Topics - Excise Tax Act - Section 238 - Subsection 238(1) 0

Subsection 221(2) - Exception

See Also

International Hi-tech Industries Inc. v. The Queen, 2018 TCC 240

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Tax Topics - Excise Tax Act - Section 152 - Subsection 152(1) - Paragraph 152(1)(b) departure of supplier from its usual prompt invoicing 230
Tax Topics - Excise Tax Act - Regulations - Input Tax Credit Information (GST/HST) Regulations - Section 3 - Paragraph 3(a) - Subparagraph 3(a)(ii) invoice not issued if not sent 220
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) no contractual nexus between ITC claimant and supplier 245
Tax Topics - Excise Tax Act - Section 168 - Subsection 168(9) possible deposits subsequently may have been applied by agreement as payments on account 205
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part I - Section 9 - Subsection 9(2) sale by corporation not exempted 28

2252493 Ontario Limited v. The Queen, 2017 TCC 20

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Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Recipient named purchaser rather than alleged beneficial purchasers was the recipient of real estate sale 116

Franklin Estates Inc. v. The Queen, [1994] GSTC 64 (TCC)

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Lubbock Fine & Co. v Commissioners of Customs and Excise, [1993] EUECJ C-63/92, [1994] 3 All ER 705

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Administrative Policy

28 February 2019 CBA Roundtable, Q.26

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Tax Topics - Excise Tax Act - Section 281.1 - Subsection 281.1(1) no specific policy for providing interest relief where GST/HST Registry provided false positive 73

28 February 2019 CBA Roundtable, Q.12

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Tax Topics - General Concepts - Agency municipal taxes on statement of adjustments are not a reimbursement to agent 198

23 March 2017 CBA Commodity Taxes Roundtable, Q.20

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Tax Topics - Excise Tax Act - Schedules - Schedule V - Part I - Section 2 no GST/HST should be charged on a cancellation fee paid by a new home builder to the purchaser 298
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Builder individual is a builder on assignment of new house purchase contract if original purpose was to resell house 123
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Real Property purchase contract was real property 106

Interpretation Revenu Québec TVQ. 16-30/R1 "Nominee Agreements" 9 December 2011

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31 October 2011 Ruling Case No. 136392

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3 November 2009 HQ Letter No. 109447

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Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Sale surrender of leasehold interest was sale of real property 29

GST/HST Memorandum 19.5 “Land and Associated Real Property” October 2001

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