Administrative Policy
Excise and GST/HST News - No. 114, August 2023
Vancouver’s additional 2.5% hotel tax will increase the overall rate to above the 12% specified rate, thereby causing GST to be applied to the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 280 - Subsection 280(1) | 71 |
GST/HST Memorandum 3.5 “Application of GST/HST to Other Taxes, Duties, and Fees” April 2016
Provincial levies payable by the supplier
19. A provincial levy that is payable by the supplier either in respect of a supply of property or...
Subsection 154(1)
See Also
GF Partnership v. The Queen, 2013 TCC 53, aff'd 2013 FCA 260
A housing developer recouped the cost to it of (GST-exempt) development levies paid by it to the relevant municipality in its sales agreement with...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 153 - Subsection 153(1) | recoupment of development charges included in consideration | 211 |
| Tax Topics - Excise Tax Act - Section 254 - Subsection 254(6) | developer ought to have known that development levies not incurred by it as agent | 296 |
| Tax Topics - Excise Tax Act - Section 296 - Subsection 296(2) | 159 |
Administrative Policy
GST M 300-7 "Value of Supply" under "Other Taxes"
Custom duties, excise duties and air transportation tax and excise taxes will be included in the value of the consideration for a supply.
Subsection 154(2)
Administrative Policy
Excise and GST/HST News, No. 104, July 2018
New higher tax on expensive autos
Effective April 1, 2018, the [B.C.] provincial sales tax rate on sales of passenger vehicles with a purchase...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Insurance Policy | 293 | |
| Tax Topics - Excise Tax Act - Regulations - Taxes, Duties and Fees (GST/HST) Regulations - Section 3 - Paragraph 3(b) | 74 | |
| Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part II - Section 33 | qualifying service animals | 176 |
18 September 2015 Ruling 168521r
A company (“ACo”) which imports tires into Ontario is required to pay a per-tire “stewardship fee” to Ontario Tire Stewardship (“OTS”)...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Consideration | HST applicable to on-charges for waste diversion fees imposed on Ontario tire seller | 407 |
Paragraph 154(2)(b)
Administrative Policy
Excise and GST/HST News - No. 108 September 2020
B.C. sales tax on vapour products is included in the value of the consideration
Although taxes imposed under BC’s Provincial Sales Tax Act are...
9 February 2017 Ruling 181234
Does the GST apply to the Alberta carbon levy required to be collected on the sale of natural gas by a natural gas distributor (the...