Section 222

Subsection 222(1) - Trust for Amounts Collected

Cases

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

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 227 - Subsection 227(4) 79

Administrative Policy

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

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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 88
Tax Topics - Excise Tax Act - Section 225 - Subsection 225(1) HST collected in error 128

Articles

Subsection 222(1.1)

Cases

Callidus Capital Corp. v. Canada, 2018 SCC 47

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Tax Topics - Income Tax Act - Section 227 - Subsection 227(4.1) policy re employee source deductions 146

Canada v. Callidus Capital Corporation, 2017 FCA 162

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Tax Topics - Income Tax Act - Section 227 - Subsection 227(4.1) personal liability of scooping creditor under s. 227(4.1) 325

Subsection 222(3) - Extension of Trust

Cases

Canada v. Toronto-Dominion Bank, 2018 FC 538

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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 202

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

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Administrative Policy

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

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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 110