Section 225

Administrative Policy

Excise and GST/HST News - No. 97 17 November 2015

Joint tax adjustment transfer election amounts

Where an investment plan manager that is located outside Quebec and is not an SLFI for either...

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Subsection 225(1) - Net Tax

Cases

Canada v. Gastown Actors' Studio Ltd., docket A-663-99 (FCA)

In finding that the respondent was responsible for remitting any GST it had collected with respect to its exempt supply of full-time vocational...

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Administrative Policy

8 March 2018 CBA Commodity Tax Roundtable. Q.19

Under CRA’s previous “fast track” ITC procedure, a registered recipient potentially could obtain an ITC directly from CRA in order to remit...

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3 April 2017 Interpretation 164742

CRA considered that as court awards of costs (including any award on a solicitor and client scale) “do not constitute consideration for a...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply court costs award not consideration for a supply 278
Tax Topics - Excise Tax Act - Section 225 - Subsection 225(3.1) court award of costs plus GST/HST did not affect ability to claim ITCs for legal expenses 189

26 February 2015 CBA Roundtable, Q. 33

When the taxpayer becomes registered, it generally is entitled to claim input tax credits in its first post-registration return for GST that was...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) ITCs can be claimed for pre-registration periods 175

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 222 - Subsection 222(1) deemed trust re HST collected in error 130

CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 36. ("ETA 169/225")

An supplier makes an exempt supply for which it bills GST, but the recipient refuses to pay the GST and pays the invoice net of GST....

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A

Paragraph A(a)

See Also

Great Land (Olive) Inc. v. The Queen, 2022 TCC 56

Prior to the October 30, 2007 announcement of the GST rate reduction from 6% to 5%, a builder agreed with numerous buyers to sell them (on a...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 133 condos were supplied when they were conditionally agreed to be built 333
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply supply of condos still to be built occurred when agreement was entered into 210

Enterprise Rent-A-Car Canada Company v. Ontario (Finance), 2022 ONCA 327

Prior to July 1, 2010, the date that Ontario adopted the HST, the appellant (“Enterprise”) had been charging, collecting, and remitting to the...

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Mediclean Incorporated v. The Queen, 2022 TCC 37

After the Tax Court had ruled that the cleaning staff utilized by the taxpayer in its cleaning business were independent contractors rather than...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 261 - Subsection 261(1) ITCs denied to a registrant who paid HST to unregistered suppliers - but s. 261(1) rebate accorded under s. 296(2.1) 390
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(4) Systematix applied to deny ITCs where only BNs, not registration numbers, obtained 130
Tax Topics - Excise Tax Act - Section 296 - Subsection 296(2.1) Minister required to apply rebate for HST allegedly paid out of negligence 275
Tax Topics - Excise Tax Act - Section 298 - Subsection 298(4) - Paragraph 298(4)(a) no carelessness in being misled by literal statement on CRA website 177
Tax Topics - Excise Tax Act - Section 285 a reasonable person could have concluded that professional advice was not required 178
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(5) CRA allowed ITCs for suppliers whose registration numbers were not obtained but which in fact were registrants 93

Agence du revenu du Québec v. Assurances générales Desjardins Inc., 2022 QCCA 57

When the taxpayers, which were property-casualty insurers, received premiums from a customer before the policy took effect, they remitted the...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 227 - Subsection 227(8) due diligence defence is not available for errors of law 325

Administrative Policy

GST/HST Policy Statement P-131R “Remittance of tax collected by a person other than the supplier in limited circumstances” 15 September 2004

Collection and remittance of the tax by another (non-agent) person relieves the supplier of the obligation to include such tax in its net...

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Subsection 225(3.1)

Administrative Policy

3 April 2017 Interpretation 164742

A registered corporation, in a judgment for infringement of its copyright, was awarded costs on a solicitor and client scale plus GST/HST thereon....

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply court costs award not consideration for a supply 278
Tax Topics - Excise Tax Act - Section 225 - Subsection 225(1) litigant receiving a court award of costs plus GST/HST is not required to report such tax 82

Subsection 225(4) - Limitation

Paragraph 225(4)(b)

See Also

International Hi Tech Industries Inc. v. The Queen, 2018 TCC 107 (Informal Procedure)

The appellant (IHI) claimed input tax credits (ITCs), principally respecting three invoices from law firms that it paid in 2008 and 2009. The...

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Estoppel errant advice of a CRA official does not change Act’s application 265

Chew Estate v. The Queen, [2013] GSTC 52, 2013 TCC 89 (Informal Procedure)

The registrant, who had a quarterly GST reporting period, had acquired a property for personal use, but converted it to commercial use (for...

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Administrative Policy

19 March 2018 Interpretation 183900

A not-for-profit corporation registered for GST/HST purposes effective March 18, 2016, then got this registration backdated somewhat to January 1,...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 240 - Subsection 240(1) registration potentially could be backdated by over six years in order to claim ITCs 192

Paragraph 225(4)(c)

Cases

National Money Mart Co. v 24 Gold Group Ltd, 2017 ONSC 6373

The plaintiff sold unrefined gold to the defendant (“24 Gold”) during the 24 months ending in mid-2012. After an audit, CRA assessed the...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 224 2-year Ontario limitation period for a claim for unpaid HST starts running only when the supplier pays that tax 257

See Also

NWorks Management Corp. (Globotech Communications) v. Lincourt, 2018 QCCQ 1021

Before concluding that QSTA s. 425 (equivalent to ETA . 223) could be satisfied by an invoice issued by the supplier to the recipient after the...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 223 - Subsection 223(1) recipient of supply could be invoiced for QST after the supplier was assessed therefor 383
Tax Topics - Excise Tax Act - Section 224 supplier who failed to charge QST could recover, following assessment, from recipient 156

Administrative Policy

28 February 2019 CBA Roundtable, Q.21

More than four years after a GST/HST-registered supplier unintentionally failed to collect tax on a taxable supply made to a GST/HST-registered...

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Memorandum 8-1 [8.1] "General Eligibility Rules" 10 May 2005

Claim independent of s. 225(4)(a) limitations

87. Where the supplier fails to charge tax to a person (including a specified person) before the end...

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