Subsection 141.1(1)
Subsection 141.1(2)
Paragraph 141.1(2)(a)
See Also
Aviva Canada Inc. formerly CGU Group Canada Ltd. v. The Queen, 2006 TCC 57
In settling a dispute between the appellant and another insurance company, Canadian Group Underwriters Insurance Company ("Underwriters") as to...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Commercial Activity | purchase and immediate resale at the same FMV was not commercial activity | 209 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Business | purchase and immediate resale at the same FMV was not an adventure | 221 |
| Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Trademarks | purchase and immediate resale at the same FMV was not an adventure | 286 |
Subsection 141.1(3)
Paragraph 141.1(3)(a)
Cases
Onenergy Inc. v. Canada, 2018 FCA 54
The appellant (“Look”), which had been carrying on a telecommunications business, sold its licences (including its “Spectrum” licence) ,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(2) | no direct tracing to taxable supplies was required | 271 |
| Tax Topics - Statutory Interpretation - Specific v. General Provisions | provision dealing with only certain situations was the more specific | 57 |
See Also
St-Joseph Immobilier inc. v. Agence du revenu du Québec, 2025 QCCA 745
Starting in 2002, St-Joseph incurred costs in converting the 1st and 2nd floors of a 12-storey mixed-use tower from commercial rental use into...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) - Element B - Paragraph (c) | inputs in physically converting 2 floors of a commercial building for residential use were not acquired in connection with the termination of a commercial activity | 161 |
St-Joseph Immobilier Inc. v. Agence du revenu du Québec, 2024 QCCQ 766, aff'd 2025 QCCA 745
In 1984, the plaintiff (St-Joseph) acquired a 12-storey tower used only for commercial rentals, and between 1997 and 2002, converted four of the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) - Element B - Paragraph (b) | costs of converting 2 floors of commercial building to residential use were not an “improvement” (i.e., ACB increase) to the commercial-use building portion | 171 |
| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) - Element B - Paragraph (c) | conversion of 2 floors of building from commercial to residential use did not generate ITCs based on "cessation" of commercial activity | 170 |
1351231 Ontario Inc. v. The King, 2024 TCC 37, aff'd 2025 FCA 53
The Appellant used a condo unit for the first nine years after purchase for long-term residential rentals and then listed it on Airbnb and rented...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Residential Complex | an Airbnb rental property is similar to a motel, lodging house etc. so that, with its short-term rentals, it cannot qualify as a residential complex | 300 |
| Tax Topics - Excise Tax Act - Section 206 - Subsection 206(2) | deemed change of use under s. 141.1(3)(a) when property 1st listed/ s. 197 applied on point-in-time basis | 145 |
Restaurant Loupy's inc. v. The Queen, 2016 TCC 260 (Informal Procedure)
The appellant, which had been operating a Boston Pizza restaurant on leased premises since 2008, was ordered by the new owner of the land to...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 171 - Subsection 171(3) | continued to be registrant following revocation of registration number | 314 |
| Tax Topics - Excise Tax Act - Section 240 - Subsection 240(1) | winding-down operations qualified a de-registrant as a “registrant”/registration retroactive | 212 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Registrant | registrant based on wind-up activities | 62 |
ONEnergy Inc. v. The Queen, 2016 TCC 230, rev'd 2018 FCA
The appellant (“Look”), which had been carrying on a telecommunications business, sold its licences (including its “Spectrum” licence) ,...
Administrative Policy
28 February 2019 CBA Roundtable, Q.16
ONEnergy … held that s. 141.1(3), which provides for an input tax credit where the property or service is acquired in connection with the...
8 March 2018 CBA Commodity Tax Roundtable, Q.16
Can a charity with no other commercial activities register for GST/HST prior to (as contrasted to contemporaneously with) filing a s. 211 election...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 211 - Subsection 211(2) | s. 211 election applies on property-by-property basis/conditions for s. 211(2) application | 120 |
CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 23 ("Pre-incorporation Contract")
In response to a question on pre-incorporation contracts, CRA stated:
To the extent that the adoption of a pre-incorporation contract is in...
15 November 2011 Headquarters Letter Case No. 135608
Where a "capital pool company" raises capital pursuant to a prospectus on a blind pool basis in order to invest in a company or make an asset...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 171 - Subsection 171(1) | 126 | |
| Tax Topics - Excise Tax Act - Section 186 - Subsection 186(2) | 43 | |
| Tax Topics - Excise Tax Act - Section 240 - Subsection 240(3) - Paragraph 240(3)(a) | commencement of preliminary commercial activity | 142 |
Paragraph 141.1(3)(b)
See Also
Richter & Associates Inc v. The Queen, 2005 TCC 92
The trustee in bankruptcy for a company ("Castor") which had essentially only engaged in investing in high-yield loans brought an action in its...
| 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 141.01 - Subsection 141.01(5) | allocation between own suit and litigation support | 77 |
| 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 |