Subsection 240(1) - Registration Required
See Also
Restaurant Loupy's inc. v. The Queen, 2016 TCC 260 (Informal Procedure)
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 171 - Subsection 171(3) | continued to be registrant following revocation of registration number | 314 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Registrant | registrant based on wind-up activities | 62 |
| Tax Topics - Excise Tax Act - Section 141.1 - Subsection 141.1(3) - Paragraph 141.1(3)(a) | holding discontinued equipment | 151 |
Administrative Policy
30 August 2018 Ruling 185770
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.
| Other locations for this summary | |
|---|---|
| Tax Topics - Excise Tax Act - Section 136.1 - Subsection 136.1(2) | reciprocal provision of admin services with annual billing at cost |
8 March 2018 CBA Commodity Tax Roundtable. Q. 18
8 March 2018 CBA Commodity Taxes Roundtable, Q.1
16 March 2018 Ruling 158124
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 - Schedules - Schedule VI - Part V - Section 5 | zero-rating of marketing assistance provided by Canco to U.S. affiliate | 186 |
| Tax Topics - Income Tax Act - Section 2 - Subsection 2(3) - Paragraph 2(3)(b) | USco not carrying on business in Canada by virtue of extensive marketing assistance (without client contact) work provided by Canadian affiliate | 228 |
19 March 2018 Interpretation 183900
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 225 - Subsection 225(4) - Paragraph 225(4)(b) | corp potentially could have its registration backdated by 6 years to claim ITCs | 205 |
23 March 2017 CBA Commodity Taxes Roundtable, Q.4
19 May 2017 Interpretation 178323
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 123 - Subsection 123(1) - Financial Service - Paragraph (d) | holding LP for a commercial real estate LP was not engaged in a commercial activity | 135 |
26 February 2015 CBA Roundtable, Q.26
26 February 2015 CBA Roundtable, Q. 16
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 171 - Subsection 171(1) | unregistered purchaser of commercial real estate subsequently registered as small supplier | 256 |
May 2013 ICAA Roundtable, GST Q. 5 (reported in April 2014 Member Advisory)
CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 15.
20 August 2012 Interpretation Case No. 140855r (see also Ruling Case No. 137186)
29 March 2012 Ruling Case No. 137186 [solicitation in Canada not sufficient]
16 March 2009 Interpretation Case No. 110027
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 169 - Subsection 169(1) | 71 |
9 March 2006 Canadian Bar Association Commodity Tax Section Roundtable, Q. 23
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 273 - Subsection 273(1) | 111 |
Q.23 – Bare Trustee as "Operator" of Joint Venture
RC2(E) "The Business Number and Your Canada Revenue Agency Program Accounts"
GST/HST Technical Information Bulletin B-068 "Bare Trusts" Amended 10 January 2005
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 169 - Subsection 169(1) | 48 | |
| Tax Topics - General Concepts - Agency | 216 |
17 July 1995 Headquarter Letter File 11635-3
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 123 - Subsection 123(1) - Supply | 54 |
Policy Statement P-051R2 "Carrying on Business in Canada" 29 April 2005
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 143 - Subsection 143(1) | 173 |
P-015 "Treatment of Bare Trusts under the Excise Tax Act", 20 July 1992
Articles
David M. Sherman, "GST Tidbits – Backdating of Voluntary Registrations by 30 Days", GST & HST Times, Release No. 280C – March 2013
Barry Hull, "GST Tidbits - Backdating GST/HST Registrations", GST & HST Times, No. 267P, 24 February 2012, p. 5
Michael J. Welters, "GST Number Caution", Canadian Tax Highlights, Vol. 18, No. 1, January, 2010"
Forms
Subsection 240(1.1)
See Also
Uber B.V. v Commissioner of Taxation, [2017] FCA 110
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
taxiUber Canada Inc. v. ARQ, 2016 QCCS 2158, aff'd 2016 QCCA 1303
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
taxi| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 231.3 - Subsection 231.3(3) | it was reasonable for ARQ on a search to seize smart phones and laptops to make subsequent complete copies | 416 |
| Tax Topics - General Concepts - Illegality | Uber drivers' breach of provincial registration statute did not justify their failure to register for QST purposes | 226 |
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 8 | seizure of computers containing personal information was the only practicable approach | 132 |
Subsection 240(3) - Registration Permitted
Administrative Policy
May 2016 Alberta CPA Roundtable, GST Q.6
28 January 2014 Interpretation 156861
RC4022 "General Information for GST/HST Registrants"
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 238 - Subsection 238(2) | 621 |
GST M 300-4-7 "Exempt Supplies - Financial Services"
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 150 - Subsection 150(1) | 0 |
GST Memeorandum (New Series), 2.3 "Voluntary Registration"
Articles
Paragraph 240(3)(a)
Administrative Policy
14 October 2016 Interpretation 170549
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 273 - Subsection 273(1) | Westcan test for JV, co-tenancy was JV | 176 |
| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) | agent could not claim ITCs | 157 |
| Tax Topics - General Concepts - Agency | co-owners required to report pro rata portions of sale made by their agent | 195 |
GST/HST Notice 284 "Bare Trusts, Nominee Corporations and Joint Ventures" February 2014
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 177 - Subsection 177(1.1) | agent not entitled to ITCs | 113 |
| Tax Topics - Excise Tax Act - Section 273 - Subsection 273(1) | administrative tolerance for nominee operators | 197 |
| Tax Topics - General Concepts - Agency | acquisitions of agent those of principal | 116 |
Paragraph 240(3)(b)
Paragraph 240(3)(c)
Administrative Policy
GST/HST Notice 308 GST/HST and Investment Limited Partnerships July 2018
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.