Words and Phrases - "deposit"
International Hi-tech Industries Inc. v. The Queen, 2018 TCC 240
The auditing firm (“DMCL”) for the appellant (“IHI”) obtained the agreement of IHI, as evidenced by a December 7, 2007 email sent by DMCL...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 152 - Subsection 152(1) - Paragraph 152(1)(b) | departure of supplier from its usual prompt invoicing | 274 |
| Tax Topics - Excise Tax Act - Regulations - Input Tax Credit Information (GST/HST) Regulations - Section 3 - Paragraph 3(a) - Subparagraph 3(a)(ii) | invoice not issued if not sent | 244 |
| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) | no contractual nexus between ITC claimant and supplier | 265 |
| Tax Topics - Excise Tax Act - Section 221 - Subsection 221(2) | unregistered purchaser | 35 |
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part I - Section 9 - Subsection 9(2) | sale by corporation not exempted | 30 |
North Shore Power Group Inc. v. The Queen, 2017 TCC 1, rev'd 2018 FCA 9
A supplier (Menova) received substantial down payments (described as “deposits”) respecting its sale of solar array projects, and then became...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 232 - Subsection 232(3) | HST imposed on a customer through the issuance to it of a credit note by an insolvent supplier | 298 |
| Tax Topics - Excise Tax Act - Section 231 - Subsection 231(1) | only supplier can claim the credit | 186 |
Elson v. Prices Taylors, Ltd. (1962), 40 TC 671 (Ch. D.)
When a customer of the taxpayer ordered a "made-to-measure" suit he was asked for a deposit (although the receipt given to him showed only the...
Air Canada v. Min. of Fin. for B.C., [1981] 2 WWR 97 (BCCA)
Certificates of deposit, bearer deposit notes, swap deposit confirmations and bankers' acceptances were held to be "loans and advances to other...
Tendances et Concepts Inc. c. La Reine, 2011 TCC 141 (Informal Procedure)
The registrant was in the business of manufacturing kitchen and bathroom furniture. Its usual business terms required customers to pay 30% up...
Casa Blanca Homes Ltd. v. The Queen, 2013 TCC 338 (Informal Procedure)
The appellant bought and resold the right and obligation to acquire lots from a land developer. Hogan J found that the "non-refundable" deposits...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | possible to structure separate assignments | 266 |