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...
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...
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...
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | court costs award not consideration for a supply | 286 |
| 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 | 197 |
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...
| 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...
| 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....
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...
| 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...
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...
| 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...
| 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
18 July 2024 GST/HST Interpretation 245851 - Collection and remittance of tax on supplies of short-term accommodation through an accommodation platform
A resident proprietor provided short-term accommodation through the platform of a non-resident company and, as a GST/HST “regular” registrant,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 211.13 - Subsection 211.13(3) | registered supplier of short-term accommodation through platform still required to collect GST/HST | 157 |
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...
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....
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | court costs award not consideration for a supply | 286 |
| 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 | 84 |
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...
| 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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(5) | 182 |
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,...
| 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 | 211 |
Memorandum 8-1 [8.1] "General Eligibility Rules" 10 May 2005
February 28, 2006 is within 4 years of February 28, 2002
82. For a person, other than a specified person, an ITC that arises in a particular...
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...
| 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...
| 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
7 April 2022 CBA Roundtable, Q.4
A registered supplier files its outstanding HST returns for the last 8 years, reporting the HST that it failed to charge for those reporting...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 318 | available offset does not eliminate the requirement on CRA to assess the net tax | 176 |
| Tax Topics - Excise Tax Act - Section 296 - Subsection 296(1) | assessment is made if a net refund or tax amount is owing | 197 |
| Tax Topics - Excise Tax Act - Section 296 - Subsection 296(2) | CRA will grant ITCs beyond the normal period for claiming them only if they are offsettable against tax owing | 201 |
| Tax Topics - Excise Tax Act - Section 281.1 - Subsection 281.1(2) | electronic filing penalties will not apply if paper returns are filed for a voluntary disclosure that is accepted | 131 |
| Tax Topics - Excise Tax Act - Section 296 - Subsection 296(4) - Paragraph 296(4)(a) | ability to carry forward or back 4 years overpayment balances within the statute-barred period for application to reporting periods with unpaid tax | 249 |
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...
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...
8 August 2003 GST/HST Interpretation 46751 - Voluntary Disclosures and Limitation Period Exception for Claiming ITCs
The supplier made a voluntary disclosure regarding its failure to charge GST/HST on taxable supplies beyond the four-year time limit. The Agency...