Subsection 306.1(1)
Cases
Canada v. Telus Communications (Edmonton) Inc., 2005 FCA 159
The taxpayer was a specified person and raised in its Notice of Appeal in the Tax Court of Canada the issue of due diligence with respect to...
See Also
The Toronto-Dominion Bank v. The King, 2024 TCC 50
TD, whose appeal was focused on the question of whether payments which it made to Aeroplan for purchase Aeroplan Miles were not subject to HST on...
Club Intrawest v. The Queen, 2016 TCC 149, varied 2017 FCA 151
The Appellant charged annual time share maintenance fees to its individual members in October of each year, but charged its two members who were...
Ford Motor Company of Canada Limited v. The Queen, 2015 TCC 39
The appellant, a "specified person" under ETA s. 301, referred in its notice of objection to requests it had made to an auditor in the course of...
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...
Paragraph 306.1(1)(a)
See Also
Jayco, Inc. v. The Queen, 2018 TCC 34
The appellant (Jayco), a U.S.-resident registrant and a specified person, was assessed on the basis that its sales of recreational vehicles to...
Subsection 306.1(2)
Administrative Policy
27 February 2020 Report of the Quebec Ombudsman entitled "“So that taxpayers’ rights are upheld in payment arrangement proposals with Revenu Québec”
Extract from Conclusions
The rules that Revenu Québec must follow to enter into a valid transaction at the administrative stage are numerous and...