Canadian Activity
Administrative Policy
Bulletin B-095 June 2011 "The Self-assessment Provisions of Section 218.01 and Subsection 218.1(1.2) for Financial Institutions (Import Rules)"
The term Canadian activity means an activity of the person carried on, engaged in or conducted in Canada. It would include but is not limited to...
Imported Taxable Supply
See Also
Reluxicorp Inc. v. The Queen, [2011] GSTC 138, 2011 TCC 336
The registrant was a hotel company that paid franchise fees to a hotel franchise ("Marriott") in the United States. Marriott's fees were based on...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Exclusive | 75% was not substantially all | 261 |
| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) | allocation based on relative exempt and taxable revenues | 136 |
| Tax Topics - Excise Tax Act - Section 298 - Subsection 298(4) - Paragraph 298(4)(a) | 116 |
Administrative Policy
CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 34
As s. 186(1) only applies for ITC purposes, it does not affect the determination of whether there is an imported taxable supply. However, where a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 186 - Subsection 186(1) | failure to self-assess under s. 218 where satisfy s. 186(1) | 63 |
| Tax Topics - Excise Tax Act - Section 281.1 - Subsection 281.1(1) | failure to self-assess under s. 218 where satisfy s. 186(1) | 63 |
Paragraph (a)
See Also
SLFI Group - Invesco Canada Ltd. v. The Queen, 2017 TCC 78, rev'd in part 2019 FCA 217
A non-resident bank ("Citibank") agreed to fund the payment of the upfront brokerage commissions that were payable on the issuance of units in the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (q) | SPV funding MFT brokerage commissions was providing a GST-taxable management service | 381 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | dominant element of service provided by financing SPV was financing | 180 |
Administrative Policy
7 April 2022 CBA Roundtable, Q.15
Where a non-resident makes a taxable supply of, say, a service to a Canadian registrant and mistakenly fails to charge GST/HST due, for instance,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 296 - Subsection 296(1) - Paragraph 296(1)(b) | a recipient which has self-assessed itself for s. 218 tax due to the non-resident’s mistaken belief the supply was made outside Canada may ask CRA to assess the return | 200 |
Paragraph (b)
Administrative Policy
GST/HST Memorandum 3.3.1 "Drop Shipments" June 2008
Requirement to self-assess if consignee did not accquire exclusively in commercial activity
31. Deeming the consignee to be a recipient of an...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 179 - Subsection 179(2) | 180 | |
| Tax Topics - Excise Tax Act - Section 179 - Subsection 179(1) - Paragraph 179(1)(d) | 188 |
Paragraph (c)
Subparagraph (c)(ii)
Subparagraph (c)(iii)
Commentary
Para. (c) of the “imported taxable supply” definition includes a taxable supply (other than a zero-rated supply) made outside Canada to a...
Loading
Administrative Policy
GST/HST Notice 287 "CRA Administrative Positions on the Application of the Import Rules for Financial Institutions to Reinsurance Contracts" January 2015.
Loading restricted to the administrative component [and not amounts that are fundamentally financial]
Subject to the position concerning service...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 217 - Specified Non-Arm's Length Supply | 318 |
Bulletin B-095 June 2011 "The Self-assessment Provisions of Section 218.01 and Subsection 218.1(1.2) for Financial Institutions (Import Rules)"
For example, a qualifying taxpayer that is a non‑resident FI has a head office in the United States and a branch in Canada. The qualifying...
Qualifying Consideration
Articles
Michael Firth, Eric Reolon, "A Seven-Year (Retroactive) Plague on Cross-Border Reinsurance", Canadian GST Monitor, No. 283, April 2012, p.1: "Early experience has been that CRA will examine reinsurance [between a non-resident re-insurer and its Canadian affiliate] on a contract-by-contract basis, and identify loading content as anywhere between a third of the premium and its entire value."
Element A
Paragraph A(b)
Administrative Policy
B-107 "Investment Plans (Including Segregated Funds of an Insurer) and the HST" April 2013
Deemed residence of non-residents in non-participating province unless s. 225 election (Part 13)
As described in section 225.4 of the Act, unless...
Bulletin B-095 June 2011 "The Self-assessment Provisions of Section 218.01 and Subsection 218.1(1.2) for Financial Institutions (Import Rules)"
Generally, the effect of Part A of the formula is that any expense or outlay made outside Canada that would be allowed as a deduction under the...
Specified Derivative Supply
Administrative Policy
CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 17
S. 217(b)(i) of the definition of "specified derivative supply" states that the "all or substantially all of the value of the consideration is...
Specified Arm's Length Supply
Administrative Policy
Bulletin B-095 June 2011 "The Self-assessment Provisions of Section 218.01 and Subsection 218.1(1.2) for Financial Institutions (Import Rules)"
Example of specified non-arm’s length supply
Qualifying consideration - Permitted deduction …
For example, a qualifying taxpayer that is a...
Specified Non-Arm's Length Supply
Administrative Policy
GST/HST Notice 287 "CRA Administrative Positions on the Application of the Import Rules for Financial Institutions to Reinsurance Contracts" January 2015.
Intent of the qualifying consideration rules is to impose tax on administrative-services component of related-party supplies and not on financial...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 217 - Loading | 612 |
Commentary
Para. (c) of the “imported taxable supply” definition includes a taxable supply (other than a zero-rated supply) made outside Canada to a...