Section 240

Subsection 240(1) - Registration Required

See Also

Restaurant Loupy's inc. v. The Queen, 2016 CCI 260 (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 171 - Subsection 171(3) continued to be registrant following revocation of registration number 300
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Registrant registrant based on wind-up activities 60
Tax Topics - Excise Tax Act - Section 141.1 - Paragraph 141.1(3)(a) holding discontinued equipment 143

Administrative Policy

8 March 2018 CBA Commodity Taxes Roundtable, Q.1

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16 March 2018 Ruling 158124

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part V - 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

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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

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19 May 2017 Interpretation 178323

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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

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26 February 2015 CBA Roundtable, Q. 16

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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 250

May 2013 ICAA Roundtable, GST Q. 5 (reported in April 2014 Member Advisory)

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CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 15.

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20 August 2012 Interpretation Case No. 140855r (see also Ruling Case No. 137186)

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29 March 2012 Ruling Case No. 137186 [solicitation in Canada not sufficient]

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16 March 2009 Interpretation Case No. 110027

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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

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Tax Topics - Excise Tax Act - Section 273 - Subsection 273(1) 0

Q.23 – Bare Trustee as "Operator" of Joint Venture

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Tax Topics - Excise Tax Act - Section 273 - Subsection 273(1) 107

RC2(E) "The Business Number and Your Canada Revenue Agency Program Accounts"

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GST/HST Technical Information Bulletin B-068 "Bare Trusts" Amended 10 January 2005

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17 July 1995 Headquarter Letter File 11635-3

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Policy Statement P-051R2 "Carrying on Business in Canada" 29 April 2005

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 143 - Subsection 143(1) 173

Ex. 10

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Ex. 11

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Ex. 14

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P-015 "Treatment of Bare Trusts under the Excise Tax Act", 20 July 1992

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GST M 200-3 "Calculation of the Small Suppliers' Threshold" under "Determining the Value of Consideration"

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Articles

David M. Sherman, "GST Tidbits – Backdating of Voluntary Registrations by 30 Days", GST & HST Times, Release No. 280C – March 2013

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Barry Hull, "GST Tidbits - Backdating GST/HST Registrations", GST & HST Times, No. 267P, 24 February 2012, p. 5

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Michael J. Welters, "GST Number Caution", Canadian Tax Highlights, Vol. 18, No. 1, January, 2010"

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Vincze, Esteves, "Canadian GST: A Potential Tax Minefield for Nonresidents", Tax Notes International, Vol. 10, No. 12, March 20, 1995, p. 992

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Forms

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Subsection 240(1.1)

See Also

Uber B.V. v Commissioner of Taxation, [2017] FCA 110

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Words and Phrases
taxi

Uber Canada Inc. v. ARQ, 2016 QCCS 2158, aff'd 2016 QCCA 1303

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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

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28 January 2014 Interpretation 156861

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RC4022 "General Information for GST/HST Registrants"

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GST M 300-4-7 "Exempt Supplies - Financial Services"

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Tax Topics - Excise Tax Act - Section 150 - Subsection 150(1) 0

GST Memeorandum (New Series), 2.3 "Voluntary Registration"

Paragraph 240(3)(a)

Administrative Policy

14 October 2016 Interpretation 170549

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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

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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

15 November 2011 Headquarters Letter Case No. 135608

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Paragraph 240(3)(b)

Administrative Policy

CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 14. ("Voluntary Registration")

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Paragraph 240(3)(c)

Administrative Policy

GST/HST Notice 308 GST/HST and Investment Limited Partnerships July 2018

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Subsection 240(6) - Security

Administrative Policy

Treasury Board of Canada Secretariat - "Contracting Policy" - Appendix L: Acceptable Bonding Companies

Memorandum (New Series), 2.6 "Security Requirements for Non-Residents" May 1999

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Subsection 240(7) - Failure to Comply

Administrative Policy

CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 6

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