Subsection 223(1) - Disclosure of Tax
Cases
National Money Mart Co. v 24 Gold Group Ltd, 2018 ONCA 812
A supplier (“Money Mart”) did not charge HST on a sale of unrefined gold. Later it was audited and assessed for the missing HST, and on...
Occo Developments Ltd. v. McCauley, 1996 CanLII 4803 (NBCA)
The appellant (“Occo”) sold a residential unit to the respondent and charged and collected GST. In May 1994, Occo received notice that...
Governor's Hill Development Ltd. v. Robert, [1993] GSTC 35 (Ont. Ct. G.D.), aff'd [1996] GSTC 43 (C.A.)
A statement in an agreement of purchase and sale that the "vendor agrees to pay the GST on Penthouse #19" was interpreted to mean that the vendor...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 224 | 86 |
Woodlawn Construction Ltd. v. Bedford Waterfront Development Corp. Ltd., [1993] GSTC 34 (NSSC T.D.)
The plaintiff was precluded from adding GST to the unit price that had won it a bid to work on a construction project given that the instructions...
See Also
Simonetta v. The King, 2023 TCC 54 (Informal Procedure)
Sommerfeldt J found that a sale of a new home occurred as an adventure in the nature of trade, and was not the sale of a home that had previously...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 254 - Subsection 254(2) - Paragraph 254(2)(d) | sale occurred as an adventure in the nature of trade, so that HST-inclusive price included tax | 224 |
| Tax Topics - Excise Tax Act - Section 262 - Subsection 262(1) | need for builder-required particulars for the HST new housing rebate fell away if obtaining them was not feasible | 215 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Builder - Paragraph (f) | purchaser established that the vendor was a builder | 155 |
Libfeld v. The Queen, 2022 TCC 91 (Informal Procedure), aff'd 2023 FCA 235
Smith J further found that the appellant’s purchase of a new home did not satisfy the s. 254(2)(d) test that the purchase price included HST,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 254 - Subsection 254(2) - Paragraph 254(2)(a) | new home purchaser bound by the vendor’s certification that it was an exempt sale | 254 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Builder - Paragraph (f) | no direct evidence that vendor was not selling as capital property | 206 |
NWorks Management Corp. (Globotech Communications) v. Lincourt, 2018 QCCQ 1021
In various transactions between January 1, 2010 and June 30, 2014, the appellant (“NWorks”) issued invoices to the respondent that quoted its...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 224 | supplier who failed to charge QST could recover, following assessment, from recipient | 156 |
| Tax Topics - Excise Tax Act - Section 225 - Subsection 225(4) - Paragraph 225(4)(c) | purpose is to permit late recovery and matching ITC | 141 |
Lauber v. Reid, 2016 QCCA 1587
Under the terms of a contract for home renovation work to be performed for the appellant (a real estate agent) by the respondent, the respondent...
Administrative Policy
12 July 2023 GST/HST Ruling 174441 - and GST/HST INTERPRETATION - Application of GST/HST on funds raised through crowdfunding
Regarding crowd-funding pledges (found to be contractually binding) where the contract did not specify whether the pledges were inclusive or...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 142 - Subsection 142(1) - Paragraph 142(1)(c) - Subparagraph 142(1)(c)(i) | if no contractual restrictions on place of use of IPP, the IPP is supplied in Canada | 203 |
| Tax Topics - Excise Tax Act - Regulations - New Harmonized Value-Added Tax System Regulations - Section 11 | applicable specified province (regarding a non-zero-rated supply of IPP to a non-resident with unspecified address) was the one most proximate to the business office of the IPP supplier | 249 |
| Tax Topics - Excise Tax Act - Section 133 | s. 133 effectively deemed advance payments to be consideration for a taxable supply | 117 |
27 July 2021 GST/HST Ruling 175140 - Application of the GST/HST to supplies of services made by a determined municipality
After finding that services provided by a conservation authority to a municipality were taxable supplies, CRA stated:
A supplier may issue an...
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|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 22 | fee for providing water level and flow data was taxable | 148 |
Articles
GST M 300-7-7, "Co-operative Advertising", : The registered recipient of a supply can prepare and sign documentation that meets the requirements so long as the supplier accepts the documentation and ensures that it adequately discloses the amount of tax paid.
Subsection 223(2)
See Also
Axamit Versa Inc. v. The King, 2022 CCI 163
The ARQ denied input tax credits claimed by Axamit for its 2015 year regarding GST charged by its landlord, because Axamit had not provided the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Regulations - Input Tax Credit Information (GST/HST) Regulations - Section 2 - Supporting Documentation | the GST registration number need not be set out in a document issued to the ITC claimant by the supplier | 303 |
| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(4) | unnecessary that the GST registration number be set out in a document issued by the supplier | 191 |
Agence du revenu du Québec v. 9141-5315 Québec Inc., 2017 QCCQ 12233
A Revenue Quebec inspector purchased food at the Tim Hortons restaurant of the accused and the cashier did not provide him with a receipt. The...