Section 222

Subsection 222(1) - Trust for Amounts Collected

Cases

Bhattacharjee v. Strong Western Holdings Ltd., [1993] GSTC 1 (BCSC)

Because a garnishment order could only have effect against monies that belong to the debtor, the court ordered that funds that had been seized...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 227 - Subsection 227(4) 81

Administrative Policy

CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 26.

An Ontario purchaser ("Ontario Co") remitted HST to a Quebec supplier ("Quebec Co") on the basis of its view that the place of supply of a...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) no ITC for tax paid in error 92
Tax Topics - Excise Tax Act - Section 225 - Subsection 225(1) HST collected in error 130

Articles

Sabrina Wong, Sania Ilahi, "Tax Implications of Asset Securitizations", 2015 CTF Annual Conference Report

Potential liability of securitization trust for vendor’s unremitted GST (p. 12:23)

[A]ny tax owing that is not remitted by the seller may become...

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Subsection 222(1.1)

Cases

Callidus Capital Corp. v. Canada, 2018 SCC 47

The respondent (“Callidus”) was the assignee of a bank loan and related security respecting the assets of the debtor (“Cheese Factory”),...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 227 - Subsection 227(4.1) policy re employee source deductions 152

Canada v. Callidus Capital Corporation, 2017 FCA 162, rev'd 2018 SCC 47

The respondent (“Callidus”) was the assignee of a bank loan and related security respecting the assets of the debtor (“Cheese Factory”),...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 227 - Subsection 227(4.1) personal liability of scooping creditor under s. 227(4.1) 351

Subsection 222(3) - Extension of Trust

Cases

Toronto-Dominion Bank v. Canada, 2020 FCA 80

TD Bank made a mortgage loan to an individual who, unbeknownst to it, had unremitted GST collections at the time its mortgage was registered. A...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 227 - Subsection 227(4.1) deemed trust for unremitted GST attached to sales proceeds voluntarily paid to mortgagee to discharge its mortgage 300

Canada v. Toronto-Dominion Bank, 2018 FC 538, aff'd 2020 FCA 80

The defendant (the “Bank”) made loans, secured on an individual’s home, to that individual, at a time that he had failed to remit GST that...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 227 - Subsection 227(4.1) deemed trust applied to voluntary sale 216

Century Services Inc. v. Canada (Attorney General), 2011 DTC 5006 [at 5511], [2010] 3 S.C.R. 379, 2010 SCC 60

In the course of the debtor's attempted reorganization under CCAA proceedings, the British Columbia Supreme Court ordered that unremitted GST be...

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Administrative Policy

CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 3

Can CRA collection agents apply s. 222(3) to pursue arm's length purchasers of the assets of a tax debtor? Before referring to the non-arm's...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 227 - Subsection 227(4.1) deemed trust for unpaid GST/HST does not follow assets in an arm's length sale 116