Section 141.01

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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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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Words and Phrases
nominal
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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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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))

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Stewardship Ontario v. The Queen, 2018 TCC 59

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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)

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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)

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Words and Phrases
use consumption

Richter & Associates Inc v. The Queen, 2005 TCC 92

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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(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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Words and Phrases
use
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Tax Topics - Statutory Interpretation - Double Taxation (Presumption Against) no intention to impose sales tax twice on manufacturer 92

The King v. Fraser Companies Ltd., [1931] S.C.R. 490

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Words and Phrases
for use use

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

May 2016 Alberta CPA Roundtable, GST Q.15

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1 May 2015 Ruling 164658 [non-creditable legal services in obtaining compensation for lost business income]

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Memorandum 8-1 "General Eligibility Rules" 10 May 2005

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9 July 2004 Interpretation 41811

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26 March 2001 T.I. 32764

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13 December 2000 Ruling 31635

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14 July 1999 Memorandum HQR0001244

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16 February 1994 Headquarters Letter 940216

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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

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4 March 2010 CBA Roundtable, Q. 20

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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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Words and Phrases
reasonable
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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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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(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

Royal Canadian Legion, Vincent Massey Branch No. 164 v. The Queen, [1996] GSTC 98 (TCC)

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Administrative Policy

Memorandum (New Series) 8-3 "Calculating Input Tax Credits" August 2014

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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