Subsection 141.01(1.1)
See Also
Gemeente Woerden (Municipality of Woerden) v. Staatsecretaris van Financiën (Secretary of State for Finance, Netherlands), C:2016:466 (European Court of Justice (10th Chamber) )
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) | full ITC for sale at 10% of cost | 149 |
British Columbia Transit v. The Queen, [2006] GSTC 103, 2006 TCC 437
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(3) | lessor required to demonstrate taxable-supply-for-consideration purpose | 140 |
| Tax Topics - Excise Tax Act - Section 153 - Subsection 153(1) | lease consideration not nominal because of property tax obligation | 55 |
| Tax Topics - Excise Tax Act - Section 306.1 - Subsection 306.1(1) | additional reasons can be raised in Notice of Appeal | 235 |
Subsection 141.01(2)
Cases
Onenergy Inc. v. Canada, 2018 FCA 54
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|---|---|---|
| Tax Topics - Excise Tax Act - Section 141.1 - Subsection 141.1(3) - Paragraph 141.1(3)(a) | litigation services to recover fraudulent bonuses following a business’ termination were acquired in connection with that business | 446 |
| Tax Topics - Statutory Interpretation - Specific v. General Provisions | provision dealing with only certain situations was the more specific | 45 |
London Life Insurance Co. v. Canada, [2000] GSTC 111 (FCA)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Improvement | 100 | |
| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) | leasehold construction services were acquired for supply of leasehold improvements to landlord | 206 |
| Tax Topics - Statutory Interpretation - Interpretation Bulletins, etc. | 50 |
See Also
Revenue and Customs v Frank A Smart & Son Ltd (Scotland), [2019] UKSC 39
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|---|---|---|
| Tax Topics - Excise Tax Act - Section 185 - Subsection 185(1) | VAT on sale of shares to fund downstream economic activity would be creditable | 221 |
1378055 Ontario Limited v. The Queen, 2019 TCC 149
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Praesto Consulting UK Ltd v HM Revenue and Customs, [2019] EWCA Civ 353
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|---|---|---|
| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) | a company was entitled to input tax credits for VAT on legal-fee invoices addressed only to its executive | 562 |
Ryanair Ltd. v. Revenue Commissioners, [2018] EUECJ C-249/17 (European Court of Justice (First Chamber))
Stewardship Ontario v. The Queen, 2018 TCC 59
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| 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 | 252 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Consideration | statutorily-mandated waste recycling charges were consideration for a taxable supply | 264 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Service | "service" has broad meaning | 181 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Recipient | those subject to statutory user charges were "recipients" | 189 |
Director of the ‘Appeals and Tax and Social Insurance Practice’ Directorate of Sofia v. Iberdrola Inmobiliaria Real Estate Investments, C-132/16, ECLI:EU:C:2017:683 (European Court of Justice (First Chamber))
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| Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(4) | a developer was entitled to VAT credits for reconstructing a sewage plant for free, as this advanced its own project | 585 |
Thimo v. The Queen, 2017 TCC 164
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| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) | criminal defence fees incurred to protect reputation rather than re suspended business | 98 |
Associated Newspapers Ltd v HM Revenue & Customs, [2017] EWCA Civ 54, [2017] BVC 10
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| Tax Topics - Excise Tax Act - Section 141.02 - Subsection 141.02(1) - Procurative Extent | purchases made for promotional free on-supplies were part of the VAT-creditable overheads of a taxable business | 382 |
Norseman Gold plc v Revenue and Customs Commissioners, [2016] BVC 504, [2016] UKUT 0069 (TCC)
University of Calgary v. The Queen, 2016 DTC 1006 [at 2522], 2015 TCC 321
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| Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(5) | method based on actual use of traceable inputs was appropriately appplied to indirect inputs | 161 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Business | all of university operation comprised one business | 113 |
Sun Life Assurance Company of Canada v. The Queen, 2015 TCC 37
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|---|---|---|
| Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(5) | holding of vacant office space by a GST-exempt business for potential future taxable rentals qualified for ITC purposes as commercial activity/first order intended supply of vancant space was for rentals | 321 |
Perfection Dairy Group Limited v. The Queen, 2008 TCC 342 (Informal Procedure)
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| Tax Topics - Excise Tax Act - Section 186 - Subsection 186(1) | nominal residual assets of a bankrupt sub had been acquired in its active business/186 prevailed over 141.01(2) | 194 |
Sun Microsystems of Canada Inc. v. Ontario (Finance), 2007 CanLII 4786 (ON SC)
Richter & Associates Inc v. The Queen, 2005 TCC 92
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Business | litigation support services provided by trustee for bankrupt financial institution were an "undertaking" | 269 |
| Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(5) | allocation between own suit and litigation support | 68 |
| Tax Topics - Excise Tax Act - Section 141.1 - Subsection 141.1(3) - Paragraph 141.1(3)(b) | action brought by trustee for bankrupt financial institution deemed to be not in course of commercial activity | 184 |
| Tax Topics - Excise Tax Act - Section 265 - Subsection 265(1) - Paragraph 265(1)(f) | trustee's own suit and litigation support activity were related | 278 |
| Tax Topics - General Concepts - Illegality | Act applied to what has occurred irrespective of legality | 134 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Business | litigation support services provided by trustee for bankrupt financial institution were an "undertaking" | 270 |
BJ Services Co. Canada v. The Queen, [2002] GSTC 124 (TCC)
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|---|---|---|
| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) | white knight costs | 140 |
The King v. Henry K. Wampole & Co. Ltd., [1931] S.C.R. 494
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| Tax Topics - Statutory Interpretation - Double Taxation (Presumption Against) | no intention to impose sales tax twice on manufacturer | 92 |
Administrative Policy
2016 Ruling 2015-0612931R3 - Variation of trust indenture
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|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Disposition | creation of new MFT units to indirectly bear trailer fees | 408 |
23 November 2016 Interpretation 165129
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| Tax Topics - Excise Tax Act - Section 186 - Subsection 186(1) | inapplicable to subsidiary unit trust | 156 |
GST/HST Memorandum 13.5 Non-creditable Tax Charged January 2017
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May 2016 Alberta CPA Roundtable, GST Q.15
1 May 2015 Ruling 164658 [non-creditable legal services in obtaining compensation for lost business income]
Memorandum 8-1 "General Eligibility Rules" 10 May 2005
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 225 - Subsection 225(4) - Paragraph 225(4)(c) | 140 |
9 July 2004 Interpretation 41811
26 March 2001 T.I. 32764
13 December 2000 Ruling 31635
14 July 1999 Memorandum HQR0001244
Subsection 141.01(3)
See Also
British Columbia Transit v. The Queen, [2006] GSTC 103, 2006 TCC 437
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(1.1) | lease consideration not nominal because of property tax obligation | 172 |
| Tax Topics - Excise Tax Act - Section 153 - Subsection 153(1) | lease consideration not nominal because of property tax obligation | 55 |
| Tax Topics - Excise Tax Act - Section 306.1 - Subsection 306.1(1) | additional reasons can be raised in Notice of Appeal | 235 |
Subsection 141.01(4)
See Also
Director of the ‘Appeals and Tax and Social Insurance Practice’ Directorate of Sofia v. Iberdrola Inmobiliaria Real Estate Investments, C-132/16, ECLI:EU:C:2017:683 (European Court of Justice (First Chamber))
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(2) | direct link between input acquired to make free supply to a municipality and the developer's project | 229 |
Administrative Policy
26 February 2015 CBA Roundtable, Q. 34
4 March 2010 CBA Roundtable, Q. 20
29 November 2004 Interpretation 54669
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|---|---|---|
| Tax Topics - Excise Tax Act - Section 186 - Subsection 186(1) | Holdco required to allocate inputs but eligible for ITCs on inputs in free supplies to Opco | 214 |
Subsection 141.01(5)
Cases
CIBC World Markets Inc. v. Canada, 2011 FCA 270
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| Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 45(2) | subsequent provision illustrates the missing words in current provision | 106 |
| Tax Topics - Statutory Interpretation - Inserting Words | no implied irrevocability of election | 22 |
See Also
University of Calgary v. The Queen, 2016 DTC 1006 [at 2522], 2015 TCC 321
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(2) | s. 141.01(2) required allocation of indirect (common area) costs between taxable and exempt use | 425 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Business | all of university operation comprised one business | 113 |
Sun Life Assurance Company of Canada v. The Queen, 2015 TCC 37
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| Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(2) | vacant office space was used for future taxable supplies | 83 |
Chew Estate v. The Queen, [2013] GSTC 52, 2013 TCC 89 (Informal Procedure)
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| Tax Topics - Excise Tax Act - Section 225 - Subsection 225(4) - Paragraph 225(4)(b) | 163 |
Richter & Associates Inc v. The Queen, 2005 TCC 92
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| Locations of other summaries | Wordcount | |
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| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Business | litigation support services provided by trustee for bankrupt financial institution were an "undertaking" | 269 |
| Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(2) | allocation between costs incurred by trustee in bankruptcy for bankrupt financial institution to provide litigation services to creditors, and costs incurred in connection with its action qua trustee | 375 |
| Tax Topics - Excise Tax Act - Section 141.1 - Subsection 141.1(3) - Paragraph 141.1(3)(b) | action brought by trustee for bankrupt financial institution deemed to be not in course of commercial activity | 184 |
| Tax Topics - Excise Tax Act - Section 265 - Subsection 265(1) - Paragraph 265(1)(f) | trustee's own suit and litigation support activity were related | 278 |
| Tax Topics - General Concepts - Illegality | Act applied to what has occurred irrespective of legality | 134 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Business | litigation support services provided by trustee for bankrupt financial institution were an "undertaking" | 270 |
Administrative Policy
Memorandum (New Series) 8-3 "Calculating Input Tax Credits" August 2014
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) | 436 |
Subsection 141.01(7)
Administrative Policy
Excise and GST/HST News - No. 93 16 October 2014
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| Tax Topics - Excise Tax Act - Section 135 | 63 |