Subsection 267.1(2)
Cases
Canada v. General Motors of Canada Limited, [2009] GSTC 64, 2009 FCA 114
GMCL (a car manufacturer) was the administrator of various defined benefit pension plan trusts for its employees. Royal Trust was the trustee. ...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) | services for pension plans represented compensation costs relating to taxable sales | 133 |
| Tax Topics - Income Tax Act - Section 169 - Subsection 169(1) | 99 | |
| Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(1) | administrator of pension trust was not a trustee | 41 |
Administrative Policy
28 February 2019 CBA Roundtable, Q.32
After noting that:
- s. 267.1(2) generally creates personal liability of a trustee (including the executor of an estate) for the GST/HST...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 270 - Subsection 270(4) | obtaining a clearance certificate does not relieve an executor of personal liability for estate GST/HST obligations | 459 |
Subsection 267.1(5)
Paragraph 267.1(5)(a)
Cases
British Columbia Investment Management Corp. v. Canada (A. G.), 2018 BCCA 47, aff'd 2019 SCC 63
bcIMC was a BC Crown agent which was formed to manage and hold investments for the provincial pension plans. The governing Act created a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Constitution Act, 1867 - Section 125 | imposition of GST on investment assets held by a provincial Crown agent would have been prohibited by its governmental immunity but for the reciprocal taxation agreement | 515 |
| Tax Topics - Excise Tax Act - Section 122 | deeming services provided by B.C. Crown agent in managing assets held in trust trenched on B.C. crown immunity | 249 |
| Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(1) | arrangement under which the beneficiaries only had rights to units and no ownership of underlying assets was treated as a trust | 170 |
| Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Act - Section 19 | enforcement of a reciprocal taxation agreement was possible pursuant to the Federal Courts Act | 246 |