Cases
Canada v. Cheema, 2018 FCA 45
In order to satisfy lender requirements, the individual taxpayer (Mr. Cheema) persuaded a friend (Dr. Akbari) to jointly sign an agreement for the...
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| 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 - 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 - Excise Tax Act - Regulations - New Harmonized Value-Added Tax System Regulations, No. 2 - Section 40 | co-purchaser with no intended beneficial interest was required to satisfy ETA s. 254(2) rules | 171 |
| Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(1) | "legal acquirer" rather than intended beneficial owner was the purchaser | 219 |
Fedak v. R., [1999] GSTC 65
Pursuant to an agreement entered into in March 1996, the Appellant bought a boat for $23,000, traded in a used boat for $6,000 (with such...
Attorney General of Canada v. Metropolitan Toronto Hockey League, [1995] GSTC 31 (FCA)
Stone J.A., in disagreeing with a conclusion of the trial judge that the effect of s. 133 was to deem the provision of property under an agreement...
See Also
Gestion Byrns Black Inc. v. Agence du revenu du Québec, 2023 QCCQ 945
A married couple held a rental property through a holding company. Boutin JCQ held that they acquired the rental property from the corporation on...
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| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part I - Section 2 | a building was demolished before the agreement for the property’s transfer was made | 124 |
1410109 Ontario Ltd. v. The King, 2022 TCC 141 (Informal Procedure)
The contract of an incorporated banquet hall with its event customers stipulated: “All Pricing is Subject to 13% HST and 15% Gratuities.”...
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| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Consideration | a “gratuity” stipulated in the contract was part of the consideration | 247 |
Great Land (Olive) Inc. v. The Queen, 2022 TCC 56
The appellant prior to October 30, 2007 (the date of announcement of the GST rate reduction from 6% to 5%) entered into agreements (the...
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| Tax Topics - Excise Tax Act - Section 225 - Subsection 225(1) - A - Paragraph A(a) | GST under a GST-inclusive agreement was collected at a 6% rather than 5% rate (and computed on too large an amount), so that the over-collected tax had to be remitted | 385 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | supply of condos still to be built occurred when agreement was entered into | 210 |
2137691 Ontario Limited. v. Lucia Pessoa Park, 2018 ONSC 4218
The Plaintiff sold to the Defendant the middle lot of a three-lot property over which a home had spread. This middle lot contained a pool house...
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| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Residential Complex | exemption applied to the sale of a portion of a large home | 376 |
| Tax Topics - Excise Tax Act - Section 224 | registrant could bring a motion for declaration that HST was owing to it without complying with s. 224 | 272 |
| Tax Topics - Excise Tax Act - Section 194 | purchaser entitled to rely on Statutory Declaration of the Vendor as to exempt status | 344 |
Commissioner of Taxation v MBI Properties Pty Ltd, [2014] HCA 49
"South Steyne," which owned strata-titled apartments comprising the guest rooms of a hotel, leased each of those apartments to "Mirvac," and then...
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| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | "supply" may not entail action | 122 |
Administrative Policy
12 July 2023 GST/HST Ruling 174441 - and GST/HST INTERPRETATION - Application of GST/HST on funds raised through crowdfunding
A Canadian corporate registrant (“X”) raises money to fund a project through a crowdfunding website from supporters around the world. By...
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| Tax Topics - Excise Tax Act - Section 142 - Subsection 142(1) - Paragraph 142(1)(c) - Subparagraph 142(1)(c)(i) | if no contractual restrictions on place of use of IPP, the IPP is supplied in Canada | 203 |
| Tax Topics - Excise Tax Act - Regulations - New Harmonized Value-Added Tax System Regulations - Section 11 | applicable specified province (regarding a non-zero-rated supply of IPP to a non-resident with unspecified address) was the one most proximate to the business office of the IPP supplier | 249 |
| Tax Topics - Excise Tax Act - Section 223 - Subsection 223(1) | factors relevant to determining whether GST inclusive or exclusive | 59 |
May 2019 CPA Alberta CRA Roundtable, GST Session – Q.8
In finding that input tax credits can generally be claimed by a builder for invoices issued subsequent to the date of self assessment on...
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| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) | ITCs can be claimed by builder after s. 191(3) self-assessment date for work done before but not after that date | 326 |
| Tax Topics - Excise Tax Act - Section 191 - Subsection 191(3) | supplies acquired prior to self-supply time generate ITCs even if only invoiced later | 125 |
| Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(2) | purpose of acquisition is assessed at time agreement is entered into | 214 |
8 September 2017 Interpretation 180362
S. 144 provides that “a supply of goods that have been imported … but have not been released [by the CBSA] before the goods are delivered … ...
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| Tax Topics - Excise Tax Act - Section 144 | GST/HST exemption for supplies of goods before their release unavailable where sales agreement concluded before importation | 287 |
Excise and GST/HST News – No. 96 under "University and public college meal plans" June 2015
Sched. V, Part III, s. 13 exempts the supply, under a meal plan that is for at least one month, by universities to their students of the right to...
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| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part III - Section 13 | assimilation of supply to agreement | 181 |
CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 15. ("Carrying on Business")
An unregistered non-resident enters into an agreement to supply and install a power generation facility inside Canada with the installation to...
GST/HST Memorandum 3.1, “Liability for Tax” (August 1999)
49. Agreement as supply (s 133)—...The entering into of any agreement to supply any property or any service is deemed to be a supply of the...
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| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Real Property | 309 |