See Also
Canadian Imperial Bank of Commerce v. The Queen, 2019 TCC 79, aff'd 2021 FCA 96
Under an agreement between the appellant (CIBC) and Aeroplan, as the successor to Air Canada (“AC”) (the “Agreement”), Aeroplan agreed to...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | Aeroplan points program occurred as single supply | 264 |
| Tax Topics - Excise Tax Act - Section 181.2 | Aeroplan Miles were not gift certificates as they had no stated monetary value | 193 |
| Tax Topics - Excise Tax Act - Section 138 | supply of Aeroplan Miles was ancillary to promotional services | 370 |
Stewardship Ontario v. The Queen, 2018 TCC 59
Stewardship Ontario (“SO”) was a not-for-profit corporation that operated, as part of a regime governed by the Waste Diversion Act, 2002...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | performance of a statutory duty can nonetheless by a supply | 279 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Consideration | statutorily-mandated waste recycling charges were consideration for a taxable supply | 278 |
| Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(2) | statutory object of avoiding tax cascading | 397 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Recipient | those subject to statutory user charges were "recipients" | 201 |
Revenue and Customs Commissioners v. Findmypast Ltd., [2017] CSIH 59
Findmypast carried on the business of providing access to genealogical and ancestry websites which it owned or in respect of which it held a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Stare Decisis | prior cases reviewed for principles rather than similar facts | 96 |
| Tax Topics - Excise Tax Act - Section 152 - Subsection 152(1) | the time of a supply of services was accelerated by prepayment only where the services were precisely identifiable | 829 |
| Tax Topics - Excise Tax Act - Section 168 - Subsection 168(6) | precise services to be purchased with credits were not yet identified | 156 |
Club Intrawest v. The Queen, 2016 TCC 149, varied 2017 FCA 151
The members of the Appellant (which was a non-share Delaware corporation resident in Canada) included Canadian and U.S.-resident individuals who...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Agency | annual fees charged by non-share corporation to its members were not reimbursements for expenses incurred by it as their agent | 377 |
| 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) - 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 |
Customs and Excise Commissioners v. High Street Vouchers Ltd., [1990] BTC 5092 (Q.B.D.)
The taxpayer sold vouchers to retailers at a discount of approximately 9% from their face value, and agreed with the retailers to accept the...
Administrative Policy
GST/HST Memorandum 3-3-2, Place of Supply in a Province – Overview, August 2024
Description of distinction between supplies of IPP and services
46. The following are factors that generally indicate that a supply is one of...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Regulations - New Harmonized Value-Added Tax System Regulations - Section 8 | 351 |
Excise and GST/HST News - No. 101 March 2017
A medical facility may pay a doctor set fees for agreeing to be on call for specified periods. CRA considers that such fees are not medical...
11 March 2016 Excise and GST/HST News - No. 98
CRA has developed a list of factors that are generally present when an on-line supply by a school authority is a “service of instructing,”...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part III - Section 8 | distinction between on-line supply of “service of instructing” v. supply of “intangible personal property.” | 261 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Place of Amusement | status of a location as a “place of amusement” for purposes of the public sector body exemption may be determined on an event by event basis | 341 |
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part V.1 - Section 1 - Paragraph 1(e) | “place of amusement” may be determined on an event by event basis | 154 |
CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 22. ("Assumption of ‘Under Water' Contract")
A GST-registered Vendor sells resource properties to a GST-registered Purchaser, and Purchaser agrees to assume long-term contracts ("Assumed...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 152 - Subsection 152(3) | 111 |
18 February 2004 Headquarters Letter RITS 46264
A discussion of the distinction between a supply of an admission and a supply of a service of instruction. (The issue initially was raised in the...
Technical Information Bulletin B-090 "GST/HST and Electronic Commerce" July 2002
Discussion of distinction between supplies of services and intangible personal property including:
Factors that generally indicate that a supply...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 142 - Subsection 142(1) - Paragraph 142(1)(g) | 55 |
12 July 1995 Ruling File No. 11755-20
"A Tenant inducement is interpreted as being consideration for the supply of a service which occurs at the time the lease is signed.
Paragraph (c)
See Also
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Agency | maintenance employees working for indeterminate group companies were not hired as agent for those companies | 174 |
| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(4) | documentary requirements mandatory | 105 |
Administrative Policy
Frequently asked questions - Canada emergency wage subsidy (CEWS) CRA Webpage 24 September 2021
[Q.3-9] Pro rata recognition of payroll under a cost-sharing agency arrangement
- CRA will recognize employee cost sharing arrangements where, for...
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...
| 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 - General Concepts - Agency | dentist handles source deductions and payroll as agent for colleagues | 127 |
| 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) - Taxable Supply | dentists jointly employ staff so as to avoid GST | 203 |
15 May 2012 GST/HST Ruling 142436 - Implementation of Cost Sharing Arrangement
Company A, which is the parent of Company B and C, will hire, remunerate and manage employees on its own behalf and in an agency capacity for its...
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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 |
| Tax Topics - General Concepts - Agency | parent bearing payroll and source deductions for itself and subs | 48 |