Subsection 141.01(1)
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) )
The Municipality of Woerden deducted virtually all of the VAT incurred by it in constructing two buildings, which it sold at 10% of its cost to a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) | full ITC for sale at 10% of cost | 163 |
British Columbia Transit v. The Queen, [2006] GSTC 103, 2006 TCC 437
After having incurred substantial GST in acquiring a transit system for exempt use, the appellant commenced to lease the system to another...
| 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 | 148 |
| Tax Topics - Excise Tax Act - Section 153 - Subsection 153(1) | lease consideration not nominal because of property tax obligation | 61 |
| Tax Topics - Excise Tax Act - Section 306.1 - Subsection 306.1(1) | additional reasons can be raised in Notice of Appeal | 248 |
Subsection 141.01(2)
Cases
Onenergy Inc. v. Canada, 2018 FCA 54
A company (“Look”) sold all the assets of its business and then successfully sued its executives for having paid themselves inflated bonuses...
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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 | 468 |
| Tax Topics - Statutory Interpretation - Specific v. General Provisions | provision dealing with only certain situations was the more specific | 57 |
London Life Insurance Co. v. Canada, [2000] GSTC 111 (FCA)
The appellant, whose principal business was the provision of financial services, received tenant inducement allowances from its landlords, which...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Improvement | 108 | |
| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) | leasehold construction services were acquired for supply of leasehold improvements to landlord | 220 |
| Tax Topics - Statutory Interpretation - Interpretation Bulletins, etc. | 52 |
See Also
Marine Atlantic Inc. v. The King, 2023 TCC 95
The appellant (MAI), which operated a ferry service between Newfoundland and Nova Scotia, allocated all its inputs between the taxable and exempt...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(5) | a registrant is not required to expand the information already in its possession in using an ITC allocation method | 423 |
| Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 89 - Subsection 89(1) | Crown's tendering of affidavit of documents at end of trial was contrary to Rule 89 | 65 |
| Tax Topics - Excise Tax Act - Section 335 - Subsection 335(5) | s. 335(5) does not establish that a CRA document is admissible in a hearing | 325 |
| Tax Topics - Income Tax Act - Section 244 - Subsection 244(9) | s. 244(9) does not establish the admissibility of a CRA document | 158 |
Revenue and Customs v Frank A Smart & Son Ltd (Scotland), [2019] UKSC 39
The taxpayer (“FASL”) purchased entitlements to an EU farm subsidy, the Single Farm Payment (“SFP”). The purchased SFPs generated annual...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 185 - Subsection 185(1) | VAT on sale of shares to fund downstream economic activity would be creditable | 235 |
1378055 Ontario Limited v. The Queen, 2019 TCC 149
The appellant (“137ON”), which was a corporation owned by members or affiliates of the Foley family, owned 10 residential rental properties,...
Praesto Consulting UK Ltd v HM Revenue and Customs, [2019] EWCA Civ 353
A key employee (Mr Ranson) of an IT consulting firm (“CSP”) left along with three other employees to set up a competing firm (“Praesto”)....
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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 | 606 |
Ryanair Ltd. v. Revenue Commissioners, [2018] EUECJ C-249/17 (European Court of Justice (First Chamber))
Ryanair launched a takeover bid for all the shares of another airline and thereby incurred expenses for consultancy and other services. It was...
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 123 - Subsection 123(1) - Service | "service" has broad meaning | 199 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Recipient | those subject to statutory user charges were "recipients" | 201 |
Director of the ‘Appeals and Tax and Social Insurance Practice’ Directorate of Sofia v. Iberdrola Inmobiliaria Real Estate Investments, C-132/16 (European Court of Justice (First Chamber))
A developer (Iberdrola) contracted with a Bulgarian municipality to reconstruct, for free, a waste-water pumping station serving a holiday village...
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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 | 616 |
Thimo v. The Queen, 2017 TCC 164
The registrant was the sole proprietor, owner and operator of a swimming school which offered private swimming lessons. In 2013, the registrant...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) | criminal defence fees incurred to protect reputation rather than re suspended business | 100 |
Associated Newspapers Ltd v HM Revenue & Customs, [2017] EWCA Civ 54, [2017] BVC 10
A UK newspaper (ANL) paid VAT on its purchase of vouchers from Marks & Spencer and an intermediary ("Hut"), which it then provided free to those...
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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 | 415 |
Norseman Gold plc v Revenue and Customs Commissioners, [2016] BVC 504, [2016] UKUT 0069 (TCC)
Norseman was a UK holding company which had subsidiaries operating mines in Australia, with the day-to-day management taking place in Australia....
University of Calgary v. The Queen, 2016 DTC 1006 [at 2522], 2015 TCC 321
The appellant (U of C), which was a public service body, made a s. 211 election in 2006. The methodology which it used in calculating the input...
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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 | 171 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Business | all of university operation comprised one business | 119 |
Sun Life Assurance Company of Canada v. The Queen, 2015 TCC 37
The holding of vacant office space held by a GST-exempt business ("Sun Life") for potential future taxable rentals to independent contractors...
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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 | 329 |
Perfection Dairy Group Limited v. The Queen, 2008 TCC 342 (Informal Procedure)
A subsidiary (“PFL”) of the appellant went into receivership in 1991, and in 1996 PFL and its shareholders launched an action against various...
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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) | 200 |
Sun Microsystems of Canada Inc. v. Ontario (Finance), 2007 CanLII 4786 (ON SC)
S. 2(1) of the Retail Sales Tax Act (Ont.) imposed tax on “every purchaser of tangible personal property … in respect of the consumption and...
Richter & Associates Inc v. The Queen, 2005 TCC 92
The trustee in bankruptcy ("Richter") for Castor Holdings Ltd. (whose audited financial statements had disclosed $1.8 billion in assets and who...
| 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" | 289 |
| Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(5) | allocation between own suit and litigation support | 77 |
| 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 | 200 |
| Tax Topics - Excise Tax Act - Section 265 - Subsection 265(1) - Paragraph 265(1)(f) | trustee's own suit and litigation support activity were related | 295 |
| Tax Topics - General Concepts - Illegality | Act applied to what has occurred irrespective of legality | 145 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Business | litigation support services provided by trustee for bankrupt financial institution were an "undertaking" | 286 |
BJ Services Co. Canada v. The Queen, [2002] GSTC 124 (TCC)
A Canadian public company ("Nowsco") that was engaged in the provision of oil field services incurred significant fees for services rendered by...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) | white knight costs | 142 |
The King v. Henry K. Wampole & Co. Ltd., [1931] S.C.R. 494
S. 87(d) of the Special War Revenue Act, imposed tax on goods which were “for use by the manufacturer or producer and not for sale,” was found...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Double Taxation/Deduction (Presumption Against) | no intention to impose sales tax twice on manufacturer | 94 |
The King v. Fraser Companies Ltd., [1931] S.C.R. 490
The respondent was a manufacturer of lumber for sale, but consumed a portion of its manufactured lumber in its construction and building...
Administrative Policy
GST/HST Memorandum 17-12 [17.12] "Input Tax Credit Allocation Methods for Financial Institutions for Purposes of Section 141.02" 23 July 2021
S. 141.01(2) relevant to intended use of acquisitions (informed by actual use)
9. Subsection 141.02(1) defines procurative extent as the extent...
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 133 | s. 133 determines time of acquisition for ITC purposes | 209 |
| 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 |
2016 Ruling 2015-0612931R3 - Variation of trust indenture
CRA provided income tax rulings respecting the creation of an additional class of “Class A” units of a mutual fund trust (the “Trust”) -...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Disposition | creation of new MFT units to indirectly bear trailer fees | 424 |
23 November 2016 Interpretation 165129
A corporation (“Parent”) holds units of subsidiary trusts and has argued that it incurred GST/HST to supply management services to those unit...
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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
Overview of application to public service body (PSB)
75. ... [U]nder subsection 141.01(2), the PSB is deemed to have acquired property or a...
May 2016 Alberta CPA Roundtable, GST Q.15
University of Calgary found that UC's method was fair and reasonable even though equal weight was given to: building space (with all of its...
1 May 2015 Ruling 164658 [non-creditable legal services in obtaining compensation for lost business income]
The registrant, who operated a taxi business, ceased to earn income from that business for two years as a result of an accident sustained while...
Memorandum 8-1 [8.1] "General Eligibility Rules" 10 May 2005
27. Where property or a service is consumed or used partly in the course of a person's commercial activities and partly in its non-commercial...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 225 - Subsection 225(4) - Paragraph 225(4)(c) | 148 | |
| Tax Topics - Excise Tax Act - Section 296 - Subsection 296(2.1) | 204 |
9 July 2004 Interpretation 41811
A tenant receives a leasehold improvements allowance from its landlord that is in excess of the construction costs that it incurs in making the...
26 March 2001 T.I. 32764
The provisions for determining extent of use in ss.141 and 141.01(2) and (3) apply only to inputs that are used or consumed or acquired to be used...
13 December 2000 Ruling 31635
Respecting the fee paid by a corporation to a financial advisor regarding strategic alternatives for the enhancement of shareholder value...
14 July 1999 Memorandum HQR0001244
"Property or services acquired ... by a corporation in fulfilling obligations under a securities or corporations Act in producing circulars for...
16 February 1994 Headquarters Letter 940216
A Canadian limited partnership which had raised capital to acquire units in a U.S. limited partnership and which sourced film rights to be...
Subsection 141.01(3)
See Also
British Columbia Transit v. The Queen, [2006] GSTC 103, 2006 TCC 437
After having incurred substantial GST in acquiring a transit system for exempt use, the appellant commenced to lease the system to another...
| 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 | 174 |
| Tax Topics - Excise Tax Act - Section 153 - Subsection 153(1) | lease consideration not nominal because of property tax obligation | 61 |
| Tax Topics - Excise Tax Act - Section 306.1 - Subsection 306.1(1) | additional reasons can be raised in Notice of Appeal | 248 |
Administrative Policy
GST/HST Memorandum 17-12 [17.12] "Input Tax Credit Allocation Methods for Financial Institutions for Purposes of Section 141.02" 23 July 2021
Operative extent relevant to ITCs on improvements and change-in-use rules
10. Subsection 141.02(1) defines operative extent as the extent to...
Subsection 141.01(4)
See Also
Amex Bank of Canada v. The King, 2023 TCC 93
The Minister denied the input tax credit (“ITC”) claims of Amex Bank of Canada’s (“Amex”) for its 2002 to 2012 taxations years for...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) | costs of Amex’ points program were inputs to its exempt credit card revenues, and did not generate ITCs | 259 |
Director of the ‘Appeals and Tax and Social Insurance Practice’ Directorate of Sofia v. Iberdrola Inmobiliaria Real Estate Investments, C-132/16 (European Court of Justice (First Chamber))
The Municipality of Tsarevo (Bulgaria), acting as a developer, obtained a building permit in order to reconstruct a waste-water pumping station...
| 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 | 239 |
Administrative Policy
GST/HST Notice No. 324, Proposed Amendment Addressing Mining Activities in respect of Cryptoassets, February 2023
Application of s. 141.01(4) to crypto mining (which is not a taxable supply because no recipient) where there is a view to sale of the crypto...
26 February 2015 CBA Roundtable, Q. 34
54669 dated November 29, 2004 indicated that a holding corporation that made free supplies of management services to related corporations with...
4 March 2010 CBA Roundtable, Q. 20
A venture capital corporation which is not a financial institution invests in the securities of corporations engaged exclusively in commercial...
29 November 2004 Interpretation 54669
In responding to a question on the application of s. 186(1) to inputs used by a holding company partially for making supplies of administrative...
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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
Bank of Montreal v. Canada (Attorney General), 2020 FC 1014, aff'd 2021 FCA 189
Before turning to s. 141.02 and finding that the Minister had reasonably rejected the registrant’s proposed allocation method presented under s....
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (d) | borrowing and paying interest is the supply of a financial service | 144 |
| Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part IX - Section 1 | interest expense of Canadian bank on foreign borrowings was a proxy for zero-rated supplies by it | 62 |
| Tax Topics - Excise Tax Act - Section 141.02 - Subsection 141.02(18) | Minister's rejection of bank's proposed methodology based on perceived distortions, was reasonable | 478 |
CIBC World Markets Inc. v. Canada, 2011 FCA 270
The registrant used one methodology for computing its input tax credit claims in its 1998 and 1999 GST returns for those years, then in its 2000...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 45(2) | subsequent provision illustrates the missing words in current provision | 112 |
| Tax Topics - Statutory Interpretation - Inserting Words | no implied irrevocability of election | 24 |
See Also
Marine Atlantic Inc. v. The King, 2023 TCC 95
The appellant (MAI), which operated a ferry service between Newfoundland and Nova Scotia, allocated all its inputs between the taxable and exempt...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(2) | Crown did not establish that an input tax credit methodology of a ferry company was unreasonable | 296 |
| Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 89 - Subsection 89(1) | Crown's tendering of affidavit of documents at end of trial was contrary to Rule 89 | 65 |
| Tax Topics - Excise Tax Act - Section 335 - Subsection 335(5) | s. 335(5) does not establish that a CRA document is admissible in a hearing | 325 |
| Tax Topics - Income Tax Act - Section 244 - Subsection 244(9) | s. 244(9) does not establish the admissibility of a CRA document | 158 |
The Advocate General (representing Revenue and Customs) v K E Entertainments Ltd (Scotland), [2020] UKSC 28
A UK bingo club operator was subject to VAT, not on its gross sales proceeds for access to its sessions of games, but only on the net sum retained...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 232 - Subsection 232(2) | correcting computations of consideration for supplies did not decrease consideration for VAT purposes | 398 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | single composite price charged by taxpayer supported treating that price as consideration for a single supply of a bingo session rather than for multiple supplies of component games | 404 |
| Tax Topics - Statutory Interpretation - Equal Treatment | a single lawful method of apportionment of consideration fostered principle of equal treatment | 158 |
University of Calgary v. The Queen, 2016 DTC 1006 [at 2522], 2015 TCC 321
Before finding that it was fair and reasonable for the University of Calgary to allocate (for input tax credit purposes) its GST costs for its...
| 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 | 439 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Business | all of university operation comprised one business | 119 |
Sun Life Assurance Company of Canada v. The Queen, 2015 TCC 37
The appellant ("Sun Life"), whose principal business was the sale of financial products, subleased space in its various office buildings to...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(2) | vacant office space was used for future taxable supplies | 89 |
Chew Estate v. The Queen, [2013] GSTC 52, 2013 TCC 89 (Informal Procedure)
The registrant, who had a quarterly GST reporting period, had acquired a property for personal use, but converted it to commercial use (for...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 225 - Subsection 225(4) - Paragraph 225(4)(b) | 175 |
Richter & Associates Inc v. The Queen, 2005 TCC 92
The allocation of substantially all the litigation-related costs of a trustee in bankruptcy to its "litigation support business" of supporting of...
| 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" | 289 |
| 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 | 392 |
| 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 | 200 |
| Tax Topics - Excise Tax Act - Section 265 - Subsection 265(1) - Paragraph 265(1)(f) | trustee's own suit and litigation support activity were related | 295 |
| Tax Topics - General Concepts - Illegality | Act applied to what has occurred irrespective of legality | 145 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Business | litigation support services provided by trustee for bankrupt financial institution were an "undertaking" | 286 |
Royal Canadian Legion, Vincent Massey Branch No. 164 v. The Queen, [1996] GSTC 98 (TCC)
A hall included in the registrant's premises was used partly for making taxable supplies (rentals) and partly for making exempt supplies (bingo...
Administrative Policy
Memorandum 8-3 - "Calculating Input Tax Credits"
46. … If a particular method accurately reflects the purpose for which the property or service was acquired, the method would be fair and...
Subsection 141.01(7)
Administrative Policy
Excise and GST/HST News - No. 93 16 October 2014
S. 135 no-supply rule does not affect ITC eligibility
Although a public sector body that is a GST/HST registrant is not required to collect tax on...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 135 | 63 |
P-138R "The Effect of Making a Joint Venture Election on a Participant's Ability to Register and Claim Input Tax Credits"
S. 141.01(7) permits ITCs to be claimed notwithstanding s. 273 JV election
Where an election has been made pursuant to section 273, it would...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 273 - Subsection 273(1) | 61 |