Subsection 240(1) - Registration Required
See Also
Restaurant Loupy's inc. v. The Queen, 2016 TCC 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 - Subsection 141.1(3) - Paragraph 141.1(3)(a) | holding discontinued equipment | 143 |
Administrative Policy
30 August 2018 Ruling 185770
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| 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
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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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| 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
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| 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
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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)
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
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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
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 273 - Subsection 273(1) | 0 |
Q.23 – Bare Trustee as "Operator" of Joint Venture
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 273 - Subsection 273(1) | 107 |
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
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| 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
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| 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
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 143 - Subsection 143(1) | 173 |
Ex. 10
Ex. 11
Ex. 14
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
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Uber Canada Inc. v. ARQ, 2016 QCCS 2158, aff'd 2016 QCCA 1303
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| 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"
GST M 300-4-7 "Exempt Supplies - Financial Services"
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| Locations of other summaries | Wordcount | |
|---|---|---|
| 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 |
Paragraph 240(3)(b)
Paragraph 240(3)(c)
Administrative Policy
GST/HST Notice 308 GST/HST and Investment Limited Partnerships July 2018
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