Cases
Canada (Attorney General) v. British Columbia Investment Management Corp., 2019 SCC 63, [2019] 4 S.C.R. 559
Before going on to find that the GST in question was being borne by provincial Crown property (which would have contravened s. 125 of the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 104 - Subsection 104(1) | statutory trust was not necessarily a “trust” | 271 |
| Tax Topics - Other Legislation/Constitution - Constitution Act, 1867 - Section 125 | ETA taxes that would be borne by portfolio of which a Crown agent was legal owner would contravene s. 125 | 298 |
| Tax Topics - Statutory Interpretation - Interpretation Act - Section 8.1 | “trust” interpreted in accordance with its common law meaning | 349 |
British Columbia Investment Management Corp. v. Canada (A. G.), 2018 BCCA 47, aff'd 2019 SCC 63
bcIMC was a BC Crown agent which was formed to manage and hold investments for the provincial pension plans. The governing Act created a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Constitution Act, 1867 - Section 125 | imposition of GST on investment assets held by a provincial Crown agent would have been prohibited by its governmental immunity but for the reciprocal taxation agreement | 515 |
| Tax Topics - Excise Tax Act - Section 267.1 - Subsection 267.1(5) - Paragraph 267.1(5)(a) | services of trustees of managing assets held in trust would not be supply in absence of s. 267.1(5)(a) | 170 |
| Tax Topics - Income Tax Act - Section 104 - Subsection 104(1) | arrangement under which the beneficiaries only had rights to units and no ownership of underlying assets was treated as a trust | 170 |
| Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Act - Section 19 | enforcement of a reciprocal taxation agreement was possible pursuant to the Federal Courts Act | 246 |
Reference re Goods and Services Tax, [1992] 2 S.C.R. 445, [1992] GSTC 2
The collection and remittance obligations imposed on a province by s. 122(b) could not be equated to an appropriation of money from the Provincial...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Constitution Act, 1867 - Section 125 | imposing a GST collection obligation on the Province on supplies made by it did not violate s. 125 | 157 |
See Also
British Columbia Investment Management Corp. v. Canada (A. G.), 2016 BCSC 1803
The petitioner (bcIMC) was a BC Crown agent which was formed to manage and hold, under a provincial statutory trust, investments for the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Constitution Act, 1867 - Section 125 | BC Crown agent immune from HST otherwise imposed on investments held by it in a statutory trust, but bound to such HST based on intergovernmental agreement | 506 |
Administrative Policy
GST/HST Memorandum 18-2 “Provincial Governments” February 2020
Listed entitities
5. Listed entity means, for the purposes of this memorandum, a provincial or territorial government department/ministry, Crown...
31 May 2012 Quebec Information Bulletin 2012-4
To achieve greater harmonization of Québec's sales tax (QST) system with the federal goods and services tax (GST) and harmonized sales tax (HST)...
Paragraph 122(b)
Administrative Policy
GST/HST Memorandum 18-2 “Provincial Governments” February 2020
Requirement for provincial governments making taxable supplies to register, perhaps with one BN and multiple branches
10. Paragraph 122(b) of the...