Section 225

Administrative Policy

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

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Subsection 225(1) - Net Tax

Cases

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

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Administrative Policy

8 March 2018 CBA Commodity Tax Roundtable. Q.19

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3 April 2017 Interpretation 164742

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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

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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 167

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 222 - Subsection 222(1) deemed trust re HST collected in error 128

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

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Subsection 225(3.1)

Administrative Policy

3 April 2017 Interpretation 164742

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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)

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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 253

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

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Administrative Policy

19 March 2018 Interpretation 183900

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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

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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 243

See Also

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

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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 319
Tax Topics - Excise Tax Act - Section 224 supplier who failed to charge QST could recover, following assessment, from recipient 146

Administrative Policy

Memorandum 8-1 "General Eligibility Rules" 10 May 2005

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(2) 199