Forms
Subsection 2(2)
Administrative Policy
23 June 2015 Interpretation 144489
A federally-incorporated charity which managed its activities out of a single office in “Province 1” was resident for HST purposes in Province 1.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 132.1 - 132.1(3) | federally-incorporated charity resident where office located | 228 |
12 June 2014 Ruling 133588r [30 continuous-days test for use of substantial equipment]
The Charity, which was incorporated in Participating Province X, was found not to have a permanent establishment in Participating Province Y,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 400 - Subsection 400(2) - Paragraph 400(2)(e) | 30 continuous-days test for use of substantial equipment | 187 |
Section 57
Subsection 57(4)
Paragraph 57(4)(c)_
Subpargraph 57(4)(c)(iv)
See Also
Metrogate Inc. v. The Queen, 2018 TCC 91
The question for determination in the context of a Rule 58 motion was whether the appellant (“Metrogate”) could take the cost to it of land...
Section 13
Administrative Policy
GST/HST Memorandum 13.5 Non-creditable Tax Charged January 2017
Public service body acquiring software programming services for use in two provinces
Example 7 references a PSB that is charged at the Ontario...
NOTICE 266 Draft GST/HST Technical Information Bulletin, Harmonized Sales Tax "Self-assessment of the provincial part of the HST in respect of property and services brought into a participating province" 9 September 2011
Sofware acquired by NPO for use in two provinces
Example 47For a single fee of $10,000, a supplier in Ontario supplies software by way of...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 220.08 - Subsection 220.08(1) | 4 |
Subsection 27(6)
See Also
Gestions Adlexco Ltée v. Agence du revenu du Québec, 2023 QCCQ 5625
The appellant (“Adlexco”), which was the property manager for a commercial property of the two co-owners made a joint election (which the ARQ...
Administrative Policy
28 March 2013 Interpretation Case No. 141341
In finding that in the situation where the operator under a joint venture is not a large business and one of the three joint venture participants...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 236.01 - Subsection 236.01(2) | 124 |
Paragraph 28(1)(d)
Administrative Policy
6 June 2014 Ruling 143085 [loaner vehicles are provided as part of a single supply of repair services – no RITC]
Corp A, which is a large business per s. 236.01, and s. 27 of the New Harmonized Value-Added Tax System Regulations, No.2 (the Regulations), sells...
Subsection 30(1)
Administrative Policy
National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 22
A large registered business with a monthly reporting period acquires a specified property or service in Ontario in January of Year 1, is charged...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Regulations - Electronic Filing and Provision of Information (GST/HST) Regulations - Section 7 | penalty for delayed reporting of ITC and RITC | 162 |
| Tax Topics - Excise Tax Act - Section 284.01 | penalty for delayed reporting of ITC and RITC | 160 |
Section 35
Administrative Policy
GST/HST Memorandum 16-4 "Anti-avoidance Rules" 20 February 2015
General paraphrase.
Section 40
Cases
Canada v. Cheema, 2018 FCA 45
In order to satisfy lender requirements, the individual taxpayer persuaded a friend (Dr. Akbari) to jointly sign an agreement for the purchase of...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 254 - Subsection 254(2) - Paragraph 254(2)(b) | third party who did not intend to occupy was liable at the purchase agreement time | 355 |
| Tax Topics - Excise Tax Act - Section 133 | s. 133 deemed an acquisition of future home on co-purchaser's signing purchase agreement, notwithstanding that no beneficial interest received on closing | 268 |
| Tax Topics - Statutory Interpretation - Ordinary Meaning | Court should not depart from usual interpretation principles in seeking a sensible result | 128 |
| Tax Topics - Statutory Interpretation - Ease of Administration | interpretation that favours administrative efficiency is to be favoured | 206 |
| Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(1) | "legal acquirer" rather than intended beneficial owner was the purchaser | 219 |
Section 41
Subsection 41(2)
Forms
RC7190-ON GST190 Ontario Rebate Schedule
Section 55
Subsection 56(3)
Subsection 58(1)
Administrative Policy
RC4231 "GST/HST New Residential Rental Property Rebate” October 2016
Estimated Provincial Levy
Administrative Policy
Production
Administrative Policy
27 June 2013 Interpretation Case No. 146556
The baling of cardboard (i.e., receiving loose cardboard boxes and putting them through a baler to create bales which are easier to store and...