Cases
Bowden v. Canada, [2011] GSTC 109, 2011 FCA 218
The appellant had claimed input tax credits (ITCs) in respect of alleged businesses conducted from his home for which he had only minimal revenues...
398722 Alberta Ltd. v. Canada, [2000] FCJ No. 644 (CA)
The registrant was required to build an apartment building as a condition precedent for obtaining a permit to build a hotel, and argued that the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 169 - Subsection 169(1) | 105 |
See Also
Klemen v. The Queen, 2014 DTC 1170 [at 3613], 2014 TCC 244
The appellant, who directly or through corporations, acquired equipment to refurbish and rent to junior oil companies, transferred to his...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) | s. 165(5) cannot be used to increase an assessment | 161 |
| Tax Topics - Income Tax Act - Section 165 - Subsection 165(5) | s. 165(5) cannot be used to increase an assessment | 161 |
| Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Machinery and Equipment | licensed equipment internally transferred in one-off transaction | 184 |
Children's Clean Air Network Society v. The Queen, 2013 TCC 352 (Informal Procedure)
The appellant ("CCAN") was a not-for-profit organization which, in the second of the three years in question, was registered as a charity for the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 135 | 83 |
Sydney Mines Firemen's Club v. The Queen, [2011] GSTC 126, 2011 TCC 403
The Appellant was a non-profit society which purchased and held title to all equipment used by the local fire department (a distinct entity...
Aviva Canada Inc. formerly CGU Group Canada Ltd. v. The Queen, 2006 TCC 57
In order to settle a dispute between two insurance companies (Aviva and Underwriters) regarding the ownership of trademarks, the two companies...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 141.1 - Paragraph 141.1(2)(<em>a</em>) | purchase and immediate resale at the same FMV was not commercial activity | 219 |
| 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 |
City of Regina v. The Queen, docket 1999-4570 (TCC)
The activity of the City of Regina in constructing highway connector routes was "an undertaking of any kind whatever" and, therefore, a commercial...
Administrative Policy
CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 29
The position (not following Aviva except on the same facts) in Q. 21 of the 2013 CBAO Q&A [infra] that "generally where a corporation makes a sale...
CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 21. ("Interpretation of Commercial Activity")
It is CRA's "position that the decision in Aviva applies to a specific fact situation and we will apply the Court's decision in fact situations...
P-032, 20 July 1992
"It is the Department's position that the provision of management services by a holding corporation to a subsidiary corporation for nil...
P-167R
"Meaning of the first part of the definition of business", 29 March 2000, No. 11635-3.
GST M 400-1-2 "Documentary Requirements" under "Meals and Entertainment - Reimbursements"
Tips and gratuities are not subject to GST.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(5) | 12 |
Guide for Providers of Financial Services under "Special Provisions" - "Distribution by Trust"
Trust companies will be required to collect GST from the trust for administration or trustee fee charges.