Agency

Table of Contents

Commentary

The common law of agency (or, where applicable, the civil law of mandate) has usually been determinative in determining whether a particular act...

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Cases

J.D. Irving Limited v. Agence du revenu du Québec, 2020 QCCQ 2423, aff'd 2022 QCCA 241

The ARQ assessed the taxpayer (JDI) on the basis that the pollution control equipment (“PCE”) that JDI provided IPPL on a for-fee basis...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 1100 - Subsection 1100(17) property serviced by the user was not a leasing property 416
Tax Topics - Income Tax Act - Section 111 - Subsection 111(1) - Paragraph 111(1)(a) loss consolidation transaction entailing circular transfers of depreciable property confirmed 90

Canada v. Ngai, 2019 FCA 181

The Tax Court found that an individual, who co-signed a new home purchase agreement with her nephew, did so as agent for her nephew and that she...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 254 - Subsection 254(2) - Paragraph 254(2)(g) co-purchasing aunt of the nephew occupant could not claim the rebate 441
Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 6 - Subsection 6(1) - Paragraph 6(1)(h) cryptic Crown pleading cured by opportunity for additional written submissions 153

Club Intrawest v. Canada, 2017 FCA 151

A Canadian Intrawest corporation and affiliated U.S. entity (the “Canadian Developer” and “U.S. Developer, respectively”) transferred...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 142 - Subsection 142(1) - Paragraph 142(1)(d) supplies of services re cross-border vacation home portfolio split into domestic and foreign supplies 634
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply service in relation to a cross-border vacation home portfolio split into two (GST-taxable and non-taxable) geographic components 435

Felty v. Ernst & Young LLP, 2015 BCCA 445

The appellant’s B.C. law firm retained Ernst & Young to provide her with U.S. tax advice in connection with negotiating a separation agreement...

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Negligence, Fiduciary Duty and Fault accounting firm exclusion clause was binding 203

Public Television Association of Quebec v. Canada (National Revenue), 2015 FCA 170

In light of the lack of control over and direction of the activities of a Vermont public television station by the appellant, it was found that...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(1) - Charitable Foundation appellant failed to control its alleged agent (a US public television station) and was its conduit 206

Canada v. Merchant Law Group, 2010 FCA 206

A Saskatchewan law firm failed to provide evidence establishing that its clients rather than it were liable for the costs incurred by it in...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Recipient law firm did not incur disbursements as agent for its clients 71

Weaver v. Canada, 2008 DTC 6517, 2008 FCA 238

The taxpayers each owned 25% of the shares of a Canadian-controlled private corporation ("SRP") that headleased reserve land from an Indian band...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 125 - Subsection 125(7) - Specified Investment Business rent from trailer park now only income source 181
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Small Business Corporation previous active business not relevant 97
Tax Topics - General Concepts - Ownership beneficial ownership can be transferred orally before date of written agreement 129

Canada v. 1524994 Ontario Limited, 2007 FCA 74

In order to comply with a requirement of the Ontario Health Insurance Plan (OHIP) that it would only pay for audiology tests performed by (or...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply agreements respected for supply determination purposes 215
Tax Topics - General Concepts - Evidence agreement intended to deceive government 216

Canada v. Libra Transport (BC) Ltd., [2001] GSTC 57, Docket: 98-2151-GST-G, aff’d 2002 FCA 347

The appellant (“Libra”) carried on a truck transport business at volumes which exceeded the capacity of its own four rigs, so that it...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply trucker presumed not to be an unlicensed insurer 242
Tax Topics - General Concepts - Illegality trucker presumed not to be an unlicensed insurer 56

Vanex Truck Service Ltd. v. Canada, 2001 FCA 159

The appellant orally contracted for the services of owner-operators of trucks in connection with its freight transportation business, and provided...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply charges to fleet operators for insurance and licences were taxable resupplies 302

Colbert v. The Queen, 94 DTC 6620, [1994] 2 CTC 345 (FCTD)

Before finding, on the evidence, that the taxpayer had transferred all the assets of his chicken farm business to a corporation other than the...

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Wharton v. The Queen, 92 DTC 6582, [1993] 1 CTC 10 (FCTD)

The taxpayer's accountant, whose name and address appeared on the back of its tax returns, received a refund cheque, fraudulently endorsed it and...

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Alberta Gas Ethylene Co. Ltd. v. The Queen, 90 DTC 6419, [1990] 2 CTC 171 (FCA)

In finding that a special-purpose U.S.-subsidiary of the taxpayer was not an agent of the taxpayer, Hugessen J.A. stated:

"ASCO could not have...

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Doyle v. MNR, 89 DTC 5483, [1989] 2 CTC 270 (FCTD)

A corporation was found to have authority to sign a letter of abeyance pursuant to s. 225.1(5) on behalf of the taxpayer by virtue of the...

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London Life Insurance Co. v. The Queen, 87 DTC 5312, [1987] 2 CTC 90 (FCTD), aff'd 90 DTC 6001 (FCA)

London Life rented excess computer capacity to a subsidiary ("LDS") which used that capacity to provide computer services to the public. Since...

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E.S.G. Holdings Ltd. v. The Queen, 76 DTC 6158, [1976] CTC 295 (FCA)

The income tax consequences to a corporation of carrying on business through an agent (a management company) were identical to those of carrying...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 125 - Subsection 125(7) - Income of the Corporation for the Year From an Active Business no material effect if business carried on through agents 63

The Queen v. Esskay Farms Ltd., 76 DTC 6010, [1976] CTC 24 (FCTD)

The taxpayer, in order to defer pursuant to s. 20(1)(n) the recognition of gain on the sale of land to the City of Calgary, agreed to sell the...

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Simard-Beaudry Inc. v. M.N.R., 74 DTC 6552, [1974] CTC 715 (FCTD)

"The law is too clear for any useful purpose to be served by citing jurisprudence to that effect, that a person may act as an agent for two...

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Sham motives should not be exaggerated 98
Tax Topics - General Concepts - Tax Avoidance motives should not be exaggerated 98
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Undepreciated Capital Cost - A cost of option included in cost of acquired asset 28
Tax Topics - Income Tax Act - Section 245 - Old 134

Denison Mines Ltd. v. MNR, 71 DTC 5375 (FCTD), aff'd 72 DTC 6444 (FCA), aff'd 74 DTC 6525 (SCC)

In finding that the taxpayer was not permitted to deduct losses incurred by its wholly-owned subsidiary in providing housing for the taxpayer's...

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United Geophysical Co. of Canada v. MNR, 61 DTC 1099 (Ex Ct)

Before going on to find that the business operations of the taxpayer were not carried on by it as agent for its U.S. parent, Thurlow J. stated (at...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 115 - Subsection 115(1) - Paragraph 115(1)(a) - Subparagraph 115(1)(a)(ii) U.S. equipment rentals not attributable to Canadian services 137
Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) "rent" can be for personalty 106

See Also

Agence du revenu du Québec v. J.D. Irving Limited, 2022 QCCA 241

A loss consolidation transaction involved a company (“IPPL”) in the Irving group of companies transferring, in December, its pollution control...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 1100 - Subsection 1100(17) servicing fees paid by a property user to the owner for services that it performed on behalf of the owner were not leasing revenues 379

Vocan Health Assessors Inc. v. The Queen, 2021 TCC 49

The appellant (“Vocan”) provided treatment and supplied assessment reports to insurance companies or legal representatives in respect of...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 2 facility for assessing injured individuals in order to report to insurers was not a health care facility, and the individuals were not “patients” 291
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 1 - Health Care Facility assessment facility for supplies to insurers of injury assessment reports was not a health care facility 172
Tax Topics - Excise Tax Act - Section 285 gross negligence to stop charging HST on customer complaint, without checking 230

Andre Lamy Medicine Professional Corporation v. The Queen, 2020 TCC 61

A cardiac surgeon, who carried on his medical practice through a professional corporation, successfully appealed a CRA denial of SR&ED credit...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 127 - Subsection 127(9) - Qualified Expenditure - Paragraph (a) a surgeon carried out his cardiac SR&ED on behalf of his professional corporation 258
Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) surgeon carried out his research qua employee of his professional corporation 179

Lohas Farm Inc. v. The Queen, 2019 TCC 197

In order to help a contact meet the demand in Hong Kong and Taiwan for recently released iPhones that had not yet been released there, the...

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Onus no burden of displacing an assumption as to a factual matter which the taxpayer could not be reasonably expected to know 286
Tax Topics - Excise Tax Act - Regulations - Input Tax Credit Information (GST/HST) Regulations - Section 3 - Paragraph 3(c) - Subparagraph 3(c)(ii) missing names in receipts issued by vendor were cured by memo maintained by the purchaser 205
Tax Topics - Excise Tax Act - Section 169 purchases were made as agent for grey market registrant 278

Anand v. The Queen, 2019 TCC 119

CRA assessed an individual (“Anand”) on the basis that he had provided services as a general contractor for the construction of a new home (so...

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Words and Phrases
agency
Locations of other summaries Wordcount
Tax Topics - General Concepts - Evidence inconsistencies in written contract were patent ambiguity permitting parol evidence 393

Adecco UK Ltd & Ors v Revenue & Customs, [2018] EWCA Civ 1794

An employment bureau (Adecco) introduced temporary staff ("temps"), who were not Adecco employees, to clients looking for a temporary worker to...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Consideration consideration for temps included their remuneration 294

Laval Technopole v. Agence du revenu du Québec, 2018 QCCQ 6352

Various companies in Quebec whose function it was to promote commercial development, or cultural, sporting or tourist activities, in their...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 212 - Subsection 212(3) - Fully exempt interest - Paragraph (a) - Subparagraph (a)(iii) traditional common law tests of Crown agency applied in determining whether companies were agents of Canadian municipalities 282
Tax Topics - Income Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(c) municipally influenced companies were agents of the municipality 82

Jayco, Inc. v. The Queen, 2018 TCC 34

A U.S. manufacturer of recreational vehicles (Jayco) was found by D’Auray J to have delivered or made available the RVs to its Canadian dealers...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 142 - Subsection 142(1) - Paragraph 142(1)(a) under the UCC goods were delivered by a U.S. manufacturer outside Canada/”symbolical” delivery can occur under a bill of lading 595
Tax Topics - Excise Tax Act - Section 306.1 - Subsection 306.1(1) - Paragraph 306.1(1)(a) issue of multiple supplies not raised in Notice of Objection (or Notice of Appeal) 155

Lewski v Commissioner of Taxation, [2017] FCAFC 145

The taxpayer had delegated the handling of all her affairs to her husband, and did not find out about a purported income distribution by a trust...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Incurring of Expense obligation to pay purchase price was incurred on agreement date rather than subsequent closing 430
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(24) an alternate resolution that the taxpayer was not entitled to an income distribution if Revenue denied a trust deduction made her entitlement contingent and non-includible 374
Tax Topics - Income Tax Act - Section 248 - Subsection 248(8) - Paragraph 248(8)(b) since the taxpayer through her husband as agent had knowledge of an income distribution, her subsequent purported disclaimer was not immediate 304
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(13) a trust income declaration that was subject to a tax contingency did not result in an income inclusion to the beneficiary 149

Zheng v. The Queen, 2017 TCC 132 (Informal Procedure)

An individual (Kwong) and his ex-wife (Yu-Lian), who lived along with their daughter in Vancouver, got the younger sister of Yu-Lian (Qun) to...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 254 - Subsection 254(2) - Paragraph 254(2)(b) rebate form was signed and completed in the name of an individual who was acting as agent 483
Tax Topics - Excise Tax Act - Section 279 rebate application made and signed as agent 78

572256 Ontario Limited v. The Queen, 2017 TCC 108 (Informal Procedure)

The taxpayer held two commercial rental buildings which formed part of a 16-building common–law strata complex. The buildings were the subject...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) property acquired and maintained as agent for registrant 169

Persepolis Contracting Inc. v. The Queen, 2017 TCC 89 (Informal Procedure)

The appellant was incorporated to perform renovation work on a Vancouver building owed by a corporation (0781178 BC Ltd.) whose shareholder was a...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply no evidence of implicit acceptance of agency 87

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

The appellant (“GEM”) incorporated three new subsidiaries (the “Owners”) to each acquire a newly-constructed nursing home, and arranged...

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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 330
Tax Topics - Excise Tax Act - Section 232 - Subsection 232(3) issuance of credit note is mandatory for ITC claim 165
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 196

Cheema v. The Queen, 2016 TCC 251 (Informal Procedure), rev'd 2018 FCA 45

The availability of the new housing GST/HST rebate to the taxpayer under ETA s.254(2) turned on him or his spouse being the only person who was...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 254 - Subsection 254(2) - Paragraph 254(2)(b) unrelated individual acquiring interest as bare trustee did not deny the rebate 295

Club Intrawest v. The Queen, 2016 TCC 149, varied 2017 FCA 151

A Canadian Intrawest corporation and affiliated U.S. entity (the “Canadian Developer” and “U.S. Developer, respectively”) transferred...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 142 - Subsection 142(1) - Paragraph 142(1)(d) s. 142(1)(d) only applies to a supply exclusively re real property 632
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Service payment of condo operating expenses was a service 211
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply single supply of covering all time share operating costs 172
Tax Topics - Excise Tax Act - Section 168 - Subsection 168(1) GST collectible based on invoicing times 79
Tax Topics - Excise Tax Act - Section 306.1 - Subsection 306.1(1) objecting to quantum was sufficient particularity 177
Tax Topics - General Concepts - Ownership beneficial owner did not transfer property risk 183
Tax Topics - General Concepts - Evidence foreign law assumed the same 101

SNF L.P. v. The Queen, 2016 TCC 12

A Quebec LP (SNF) acquired metal scrap from 12 suppliers, who were registered for GST purposes, but who did not remit the GST which they invoiced...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(4) ITCs where reasonable efforts to verify suppliers and registration numbers, where GST not remitted 402
Tax Topics - Excise Tax Act - Regulations - Input Tax Credit Information (GST/HST) Regulations - Section 2 - Intermediary intermediary need not carry on business and may be a nominee 131
Tax Topics - Excise Tax Act - Section 261 - Subsection 261(1) no rebate entitlement for an error caused by the applicant’s own inattention and carelessness 114

McLarty v. The Queen, 2014 DTC 1162 [at 3556], 2014 TCC 30

On December 31, 1993, the taxpayer and 21 other signatories to a joint venture acquired rights to exploit seismic data. Under the terms of the...

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Illegality participations contrary to agreement were disregarded 113
Tax Topics - General Concepts - Sham sham cannot apply to just part of transaction 145
Tax Topics - General Concepts - Tax Avoidance sham cannot apply to just part of transaction 145
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) revenues 10% of interest 186
Tax Topics - Income Tax Act - Section 67 leveraged purchase of seismic data at arm's length was presumptively reasonable 296

2253787 Ontario Inc. v. The Queen, 2014 TCC 121 (Informal Procedure)

The appellant operated a small grey market business to buy iPhone 4 units from Apple's Canadian retail channels and resell them in Hong Kong,...

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Commissioners for HM Revenue and Customs v. Secret Hotels2 Ltd., [2014] UKSC 16

The appellant ("Med"), which marketed hotel accommodation in the Mediterranean and the Caribbean through a website, required a customer to pay the...

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Substance characterize before attaching label 291

9101-2310 Québec Inc. v. The Queen, 2013 DTC 1136 [at 711], 2012 TCC 365, rev'd 2013 FCA 241

iArchambault J found that s. 160(1) did not apply to the transfer of funds to the taxpayer by a friend of its shareholder as they had a...

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SoftSim Technologies Inc. v. The Queen, 2012 DTC 1187 [at 3473], 2012 TCC 181

The taxpayers' former counsel had reached a settlement agreement with the Minister under s. 169(3), which provides that the Minister may reassess...

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Velcro Canada Inc. v. The Queen, 2012 DTC 1100 [at 2966], 2012 TCC 57

The taxpayer paid royalties under a sub-licensing agreement with an affiliated Netherlands corporation ("VHBV") which, in turn, had been licensed...

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Locations of other summaries Wordcount
Tax Topics - Treaties - Income Tax Conventions - Article 12 268

Fourney v. The Queen, 2012 DTC 1019 [at 2575], 2011 TCC 520

Seeking to protect herself from being sued by her brother, the taxpayer transferred title to all her real properties for no consideration to...

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Corporate/Separate Personality 257
Tax Topics - General Concepts - Ownership presumption of resulting trust where property transfer for no consideration 257
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(1) bare trust arising on creditor-proofing transfer 257
Tax Topics - Income Tax Act - Section 163 - Subsection 163(2) line codes in electronic filings were incomprehensible to taxpayer 300
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Disposition rebuttable presumption of resulting trust on transfer for no consideration 257

SLM Direct Marketing Ltd. v. The Queen, 2007 TCC 415 (Informal Procedure)

The appellant, which provided bulk mail processing services, was found to have purchased postage and mailed materials with its clients' authority,...

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Y S I's Yacht Sales International Ltd v. The Queen, 2007 TCC 306

Woods, J. accepted that an agreement pursuant to which the appellant ("YSI") agreed to contract with suppliers in connection with refurbishing a...

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Arpeg Holdings Ltd v. The Queen, 2007 DTC 131, 2006 TCC 593

The taxpayer was unsuccessful in establishing that its vice president did not have authority to sign a waiver on its behalf. He had the ostensible...

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Royal Winnipeg Ballet v. Canada (Minister of National Revenue), 2006 DTC 6323, 2006 FCA 87

Before going on to find that dancers engaged by the Royal Winnipeg Ballet should be viewed as self-employed rather than employees given that it...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) 97

Calce Holdings Ltd. v. The Queen, 2005 DTC 959, 2005 TCC 335

The taxpayer unsuccessfully contended that there was a secret verbal contract between it and a related individual to whom it sold shares that he...

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Price Adjustment Clause 57

Key Property Management Corporation v. The Queen, 2004 TCC 210

The Appellant (“Key”) provided the services of its employees to 30 or more affiliated owners of rental properties and remitted all the source...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Service - Paragraph (c) maintenance staff working for indeterminate group companies were not their employees cf. for employees working for group companies in pre-agreed proportions 258
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(4) documentary requirements mandatory 105

Drug Trading Company Ltd. v. The Queen, [2001] GSTC 48 (TCC) (Informal Procedure)

The registrant was a wholesaler of products to independent retail pharmacies operating under the "I.D.A." name, and also provided franchisor-like...

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Skylink Voyages Inc. v. The Queen, [1999] GSTC 119 (TCC)

The registrant served retail travel agencies by booking and purchasing airline tickets for the agencies' customers, which resulted in the receipt...

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Continental Bank of Canada v. The Queen, 94 DTC 1858, [1995] 1 CTC 2135 (TCC), aff'd at 98 DTC 6501 (SCC) after being, rev'd 96 DTC 6355 (FCA)

The taxpayer's subsidiary ("CBL") transferred leasing assets to a partnership between CBL and two subsidiaries of a third party that was...

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C&E Commissioners v. Music and Video Exchange Ltd., [1992] BTC 5028 (Q.B.)

A dealer was found to acquire musical equipment from members of the public for resale as their agent in accordance with the description of the...

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Tax Avoidance tax minimization acceptable 78

Ingram v. MNR, 91 DTC 939, [1991] 2 CTC 2259 (TCC)

The taxpayer, who received and exercised stock options as a "nominee" for a partnership, was held to be their agent rather than a trustee.

T. Eaton Co. v. Minister of Revenue, [1989] 1 CTC 269 (Ont CA)

"I find it extraordinary that the respondent Minister would contend, through counsel, that Eaton's, as a statutory agent, would have a higher...

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Hill & Anor. v. C. & E. Cmners., [1988] BTC 5139 (QBD)

A commercial gallery successfully argued that it was selling pottery as agent for some potters, rather than as principal. Anything which the...

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Trident Holdings Ltd. v. Danand Investments Ltd. (1988), 64 OR (2d) 65 (Ont CA)

A contract entered into by a corporation which held lands as "bare nominee and trustee" for six "beneficiaries" gave rise to liability for those...

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Customs and Excise Commissioners v. Tarmac Roadstone Holdings Ltd., [1987] BTC 5074 (C.A.)

In finding that employees of a parent corporation whose services were provided to a subsidiary had not been retained by the parent as agent for...

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Administrative Policy

GI-197 “Out-of-Pocket Expenses” 17 December 2021

Expenses incurred by a supplier of taxable services as agent for its client are not subject to GST/HST when it is reimbursed for those amounts by...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply 621
Tax Topics - Excise Tax Act - Section 236 - Subsection 236(1) no limitation where specific reimbursement per ITA s. 67.1(2)(c) 183
Tax Topics - Income Tax Act - Section 67.1 - Subsection 67.1(2) - Paragraph 67.1(2)(c) no limitation under s.67.1 where specific reimbursement 91

Frequently asked questions - Canada emergency wage subsidy (CEWS) CRA Webpage 24 September 2021

[Q3-9] One group entity can continue maintaining single payroll accounts for all group members for non-CEWS purposes.

  • Companies in a group can...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(9) - Paragraph 125.7(9)(a) 150
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(1) - Qualifying Entity - Paragraph (c) - Subparagraph (c)(ii) 236
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(4) - Paragraph 125.7(4)(d) 725
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(4) - Paragraph 125.7(4)(a) 401
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(4) - Paragraph 125.7(4)(b) 367
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(1) - Eligible Employee 637
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(1) - Eligible Remuneration 474
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(2) - Element B 245
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(1) - Qualifying Revenue 1009
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(1) - Eligible Entity - Paragraph (f) 79
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(1) - Eligible Entity - Paragraph (a) 236
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(1) - Qualifying Entity - Paragraph (d) - Subparagraph (d)(ii) 170
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(9) - Paragraph 125.7(9)(b) 379
Tax Topics - Income Tax Act - Section 87 - Subsection 87(2) - Paragraph 87(2)(g.5) 198
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(4.1) 194
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(1) - Top-Up Percentage 333
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(1) - Base Percentage 175
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Service - Paragraph (c) 78
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(1) - Baseline Remuneration 267
Tax Topics - Income Tax Act - Section 241 - Subsection 241(3.5) 76
Tax Topics - Income Tax Act - Section 153 - Subsection 153(1) - Paragraph 153(1)(a) 141
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(1) - Executive Compensation Repayment Amount 102

28 February 2019 CBA Roundtable, Q.12

Where a vendor transfers an office tower without a s. 167 election being made, would a reimbursement to the vendor at closing for the portion of...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 221 - Subsection 221(2) an adjustment for municipal taxes and the assignment of tenant leases form part of a single supply of a sale of an office tower 329

18 October 2017 Ruling 173963r

A provincial professional association (the “Association”) was itself a member of a national professional association (the “Society”). CRA...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 18 members of the profession did not require membership in the Association to provide their services 218

25 February 2016 CBA Roundtable, Q. 7

A group of dentists, who are not in partnership, wish to share the costs of staff such as receptionists and bookkeepers and also are shared...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 96 arrangement for sharing employees not a partnership in Quebec or ROC/profit-sharing arrangement required 234
Tax Topics - Income Tax Act - Section 153 - Subsection 153(1) - Paragraph 153(1)(a) joint responsibility of joint employers 434
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Service - Paragraph (c) dentists jointly employ staff so as to avoid GST 296
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Taxable Supply dentists jointly employ staff so as to avoid GST 203

14 October 2016 Interpretation 170549

ACo and BCo, which were co-tenants of a property in construction held through a Nominee, signed an agency agreement in which Nominee was...

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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 240 - Subsection 240(3) - Paragraph 240(3)(a) nominee accepted as registrant 156
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) agent could not claim ITCs 157

GST/HST Notice 284 "Bare Trusts, Nominee Corporations and Joint Ventures" February 2014

After noting that "a trustee of a bare trust, for example, a nominee corporation, may act as an agent of the participants in a joint venture by...

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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 240 - Subsection 240(3) - Paragraph 240(3)(a) taxable supply of nominee services 63
Tax Topics - Excise Tax Act - Section 273 - Subsection 273(1) administrative tolerance for nominee operators 197

3 January 2014 External T.I. 2013-0507541E5 F - Crowdfunding

The correspondent indicated that where a crowdfunding arrangement represent a gift by the contributor, there was an agency relationship between...

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15 May 2012 Ruling Case No. 142436

A parent corporation, which for source deduction purposes was treated as the employer of employees, was accepted for GST purposes as incurring...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Service - Paragraph (c) employees with one source-deduction account with parent treated as jointly-employed for GST purposes 256
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply employees with one source-deduction account with parent treated as jointly-employed for GST purposes 187

Interpretation Revenu Québec TVQ. 16-30/R1 "Nominee Agreements" 9 December 2011

2. A nominee agreement is a mandate by which the mandatary acts on behalf of the mandator, but gives the appearance of acting in the mandatary's...

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14 June 2010 Internal T.I. 2010-0366611I7 F - Determination of CCPC Status

At issue was whether a start-up Canadian private corporation engaged in SR&ED was a Canadian-controlled private corporation (“CCPC”), which...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 251 - Subsection 251(5) - Paragraph 251(5)(b) sole beneficiary of a trust did not have a s. 251(5)(b) right to trust shares 44
Tax Topics - Income Tax Act - Section 125 - Subsection 125(7) - Canadian-Controlled Private Corporation - Paragraph (b) agreement was not a USA since it did not contain an outright transfer of the powers of the directors to the shareholders 549
Tax Topics - Income Tax Act - Section 256 - Subsection 256(5.1) non-resident shareholder with 60%+ economic interest, extensive veto rights and responsibility for future funding of R&D work had de facto control 457

GST/HST Info Sheet GI-012, Agents, November 2005

Essential qualities of agency

The three essential qualities are:

  • consent of both the principal and the agent;
  • authority of the agent to affect...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 177 - Subsection 177(1) 237

25 February 2005 Ruling Case No. 51031

Ruling that a company was acting as agent for the non-registrant estates in making estate sales, so that it was required to collect GST on the...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 177 - Subsection 177(1) 30

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

....if a trustee performs functions in addition to holding bare legal title, but does so strictly on the instructions of the beneficial owners...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) 52
Tax Topics - Excise Tax Act - Section 240 - Subsection 240(1) bare trustee required to register if it charges fees 58
Tax Topics - Excise Tax Act - Section 269 transfer of registered title by (or to) bare trustee generally is for nil consideration 102

P-182R "Acting as an Agent" July 2003

The essential qualities of an agency relationship are as follows:

1. Consent of both the principal and the agent; 2. Authority of the agent to...

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10 January 2001 External T.I. 2000-0056135 - REPORTING TAXABLE BENEFITS

A third-party service provider was accepted as making benefits payments to relocated employees on behalf of the employer (the Government of...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 153 - Subsection 153(1) - Paragraph 153(1)(a) agent may fulfill employer's source deduction obligations 145

16 April 1997 Internal T.I. 9705717 - BENEFICIAL OWNER OF PROPERTY

Discussion of criteria for determining whether a corporation is the beneficial owner of property or holds the property as an agent.

Locations of other summaries Wordcount
Tax Topics - General Concepts - Ownership 97

4 April 1995 External T.I. 9506985 - AGENCY AGREEMENT

"Except for unusual circumstances, the Department recognizes that for purposes of the Income Tax Act, all the transactions of an agent made on...

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P-0016 “Acting as an Agent” 3 April 1992

An agent includes a person (i.e., the agent) who is authorized to bring another party for whom the person acts (i.e., the principal into...

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IT-216 "Corporation Holding Property as Agent for Shareholder"

Articles

Emmanuel Sala, Judith Lemieux, "The Impact of Quebec Civil Law on the Recognition of Mandator-Mandatary Relationships by Quebec and Canadian Tax Authorities", Tax Topics (Wolters Kluwer), No. 2375, 14 November 2017, p. 1

Element of the acceptance of the Mandatary (p. 3)

The Quebec civil law notion of a mandate is described in the chapter on Mandates in the...

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Brent Murray, "Cost-Sharing, Agency & Resupply Agreements: the When and the Why", Canadian GST/HST Monitor (Wolters Kluwer), No. 329, February 2016, p.1

In-house insurance not exempted if not provided as agent for insurer (pp. 3-4)

With the exception of accident and sickness insurance, the supply...

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John G. Bassindale, Robert G. Kreklewetz, "Undisclosed Agency Questioned", Canadian Tax Highlights", Vol. 22, No.7, July 2014, p.4

[T]he SCC has said that generally in contracts with third parties, the undisclosed principal "has the same rights and liabilities under the...

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Ewens, "Risk of Challenge Based on Allegation of Agency", Corporate Structures and Groups, Vol. IV, No. 1, 1996, p. 184.

Bies, "Agency and Canadian Income Tax Law", 1982 Conference Report, p. 927.

Locations of other summaries Wordcount
Tax Topics - General Concepts - Ownership 0