Section 232

Subsection 232(1)

See Also

HMR Commissioners v Investment Trust Companies (in liquidation), [2017] UKSC 29

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - General Concepts - Unjust Enrichment investment funds had valid unjust enrichment claims against a supplier who had charged VAT on an exempt supply 778

Administrative Policy

7 December 2016 Ruling 158637

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 182 - Subsection 182(1) no GST/HST on a fee charged for the cancellation of an exempt supply agreement 156
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply contract cancellation fee not consideration for a supply 113
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part V.1 - 1 educational services not excluded 23

Subsection 232(2) - Adjustment

Cases

North Shore Power Group Inc. v. Canada, 2018 FCA 9

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Words and Phrases
credit
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 231 - Subsection 231(1) no bad debt credit under s. 231 for a s. 232 credit which becomes bad 148

Administrative Policy

21 December 2017 Ruling 157478

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

21 December 2017 Ruling 167830

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

18 September 2017 Interpretation 176502

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 231 - Subsection 232(1.1) credit not available for tax assessed on audit 154

GST/HST Memorandum 12.2 "Refund, Adjustment, or Credit of the GST/HST under Section 232 of the Excise Tax Act" April 2008

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 232 - Subsection 232(3) 74

P-084R "Forgiven Debts Considered Bad Debts" 8 March 1999

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 231 - Subsection 231(1) 48

Subsection 232(3) - Credit or Debit Notes

See Also

GEM Health Care Group Limited v. The Queen, 2017 TCC 13

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 153 - Subsection 153(1) no barter of management services for HST purposes between two affiliates employing the same key manager 320
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Recipient no barter of managment services between affiliates/construction supplies acquired by parent as agent for owner-subs 192
Tax Topics - General Concepts - Agency construction supplies acquired by parent as agent for subsidiary owning the real estate 360

North Shore Power Group Inc. v. The Queen, 2017 TCC 1

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Words and Phrases
credit note
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 168 - Subsection 168(9) "deposit" for work being performed was not a deposit 159
Tax Topics - Excise Tax Act - Section 231 - Subsection 231(1) only suplier can claim the credit 180

Vivaconcept International Inc. v. The Queen, 2013 TCC 336

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 231 - Subsection 231(1) no requirement to pursue collection from insolvent company/write-off requirement satisfied 317

Quinco Financial Inc. (formerly Landex Investments Company) v. The Queen, 2013 TCC 20, aff'd 2014 FCA 108

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 298 - Subsection 298(1) - Paragraph 298(1)(a) statute-barring computation did not commence until residual ITCs claimed 226

Dowbrands Canada Inc. v. The Queen, [1997] GSTC 85 (TCC)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Words and Phrases
consideration

Administrative Policy

25 February 2016 CBA Roundtable, Q.8

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 296 - Subsection 296(1) CRA “flexibility” to assess a prior return to allow an unclaimed s. 232 rebate credit 185

8 July 2013 Interpretation Case No. 145134

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 181.1 s. 232 trumps s. 181 in direct supplies 187

GST/HST Memorandum 12.2 "Refund, Adjustment, or Credit of the GST/HST under Section 232 of the Excise Tax Act" April 2008

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 232 - Subsection 232(2) 166

5 February 2013 Ruling Case No. 141852

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

28 November 2011 Interpretation Case No. 137792

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

16 December 2005 RITS No. 76598

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

GST Memorandum 12.2

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Articles

Sheila Wisner, "Imported Services Price Adjustments - Uneven Ground", Canadian GST Monitor, March, 2009, No. 246, p. 1.

Paragraph 232(3)(a)

Administrative Policy

23 March 2017 CBA Commodity Taxes Roundtable, Q.19

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Regulations - Input Tax Credit Information (GST/HST) Regulations - Section 2 - Supporting Documentation invoice addressed to the wrong person can be corrected for GST/HST purposes with a letter confirming this 244