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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 227 - Subsection 227(4) | 81 |
Administrative Policy
23 March 2023 GST/HST Ruling 244917 - GST/HST implications of constructing a laneway house
Two individuals (the “Owners”) acquired a residential property as joint tenants and contracted for a laneway house to be constructed on the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 191 - Subsection 191(1) | joint tenants of a newly-constructed residence are each responsible for the GST/HST on 100% of the property’s FMV | 488 |
| Tax Topics - Excise Tax Act - Section 273 - Subsection 273(1) | development and property management agreement did not give rise to a JV | 116 |
| Tax Topics - General Concepts - Ownership | each joint tenant owns the entire property | 105 |
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...
| 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...
Subsection 222(1.1)
Cases
Callidus Capital Corp. v. Canada, 2018 SCC 47, [2018] 3 S.C.R. 186
The respondent (“Callidus”) was the assignee of a bank loan and related security respecting the assets of the debtor (“Cheese Factory”),...
| 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”),...
| 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...
| 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...
| 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 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...
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...
| 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 |