Cases
Calgary (City) v. Canada, [2012] 1 S.C.R. 689, 2012 SCC 20
The City of Calgary unsuccessfully submitted that its activities of acquiring public transit assets and making them available for use in its...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - 24 | 122 | |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Business | "undertaking" included constructing transit system | 68 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | alleged separate supply: a preparatory component | 291 |
Canada v. Merchant Law Group, 2010 FCA 206
A Saskatchewan law firm failed to provide evidence establishing that its clients rather than it were liable for the costs incurred by it in...
Commission Scolaire des Chênes v. Canada, [2002] GSTC 11, 2001 FCA 264
(Correctness questioned in City of Calgary at para. 65.)
Student busing services were found to have been provided by the Appellant school board to...
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|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Consideration | provincial subsidy was paid only if busing services provided | 192 |
See Also
GEM Health Care Group Limited v. The Queen, 2017 TCC 13
A parent corporation ("GEM") holding a subsidiary engaged in HST-exempt activities (of operating nursing homes) reduced the non-creditable HST...
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|---|---|---|
| Tax Topics - Excise Tax Act - Section 153 - Subsection 153(1) | no barter of management services for HST purposes between two affiliates employing the same key manager | 330 |
| Tax Topics - Excise Tax Act - Section 232 - Subsection 232(3) | issuance of credit note is mandatory for ITC claim | 165 |
| Tax Topics - General Concepts - Agency | construction supplies acquired by parent as agent for subsidiary owning the real estate | 389 |
Crooks v. The Queen, 2016 TCC 52 (Informal Procedure)
An agreement for the purchase of a new condo by the individual appellant was amended shortly before closing at the insistence of the mortgage...
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|---|---|---|
| Tax Topics - Excise Tax Act - Section 254 - Subsection 254(2) - Paragraph 254(2)(a) | accommodation co-owner was not supplied her interest directly by the builder | 451 |
| Tax Topics - Excise Tax Act - Section 262 - Subsection 262(3) | accommodation co-purchaser (for financing purposes) of condo was not a recipient of supply by builder | 231 |
| Tax Topics - General Concepts - Substance | the addition of an accommodation co-purchaser (for financing purposes) of condo did not reflect the parties' true intentions | 173 |
| Tax Topics - General Concepts - Sham | the addition of an accommodation co-purchaser (for financing purposes) of condo might have been a sham if done for tax purposes | 131 |
| Tax Topics - Statutory Interpretation - Benefits-Conferring Legislation | interpretation to favour conferral of intended benefits | 207 |
PDM Royalties Limited Partnership v. The Queen, 2013 TCC 270
The limited partnership units of the appellant were held by a sub-trust (the "Trust") of an income fund (the "Fund"). Unit subscription proceeds...
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|---|---|---|
| Tax Topics - Excise Tax Act - Regulations - Input Tax Credit Information (GST/HST) Regulations - Section 2 - Intermediary | no allocation on invoices | 129 |
| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) | internal agreement to allocate IPO costs was ineffective/services consumed rather than re-supplied | 380 |
General Motors of Canada Limited v. The Queen, [2008] GSTC 41, 2008 TCC 117, aff'd [2009] GSTC 64, 2009 FCA 114
The Appellant (a car manufacturer) was the administrator of various defined benefit pension plans for its employees. It directed the trustee of...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service | 95 |
Corporation des loisirs de Neufchâtel v. The Queen, [2008] GSTC 153, 2006 TCC 339
(referred to with approval in City of Calgary.)
The appellants, which were community service agencies, received funding from Quebec City to...
Bondfield Construction Company (1983) Limited v. The Queen, 2005 TCC 78
The appellant, which completed the excavation and concrete work on large construction projects and hired subcontractors to complete the projects,...
Royal Bank of Scotland PLC v. Customs & Excise Commissioners, [2002] BTC 5280 (Court in Session (Inner House))
The Appellant, which was entitled to issue its own bank notes, entered into a reciprocal agreement with other banks pursuant to which it was...
Customs & Excise Commissioners v. Redrow Group plc, [1999] BTC 5062 (HL)
The Appellant, which was in the business of building new homes, offered to prospective buyers of its homes the services of real estate agents who...
British Airways plc. v. Customs and Excise Commissioners, [1996] BTC 5314 (Q.B.D.)
Passengers whose flights were delayed received meal vouchers from British Airways which they could present at various restaurants in the terminal....
Stobbe Construction Ltd. v. The Queen, [1996] GSTC 41 (TCC)
The registrant was correctly assessed for failure to collect GST on charges to its commercial tenants for property taxes, utilities and insurance.
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|---|---|---|
| Tax Topics - Excise Tax Act - Section 280 - Subsection 280(1) | 65 |
Customs and Excise Commissioners v. Reed Personnel Services Ltd., [1995] BTC 5217 (Q.B.D.)
An arrangement under which the taxpayer provided nurses and, therefore, their services, to hospitals and received from the hospitals commission...
Harpur Group Ltd. v. Commissioners of Customs and Excise, [1995] BVC 841
Agreements that the taxpayer entered into with gas station operators (the "merchants") and also with customers of the taxpayer were drafted on the...
Club 63 North v. The Queen, [1995] GSTC 75 (TCC), briefly aff'd [1996] GSTC o (FCA) I
n finding that the registrant, which provided dining, recreational and social facilities to employees of the Syncrude project in northern Alberta,...
P & O (Dover) Ltd. v. Commissioners of Customs and Excise, [1992] V.A.T.T.R. 221
The appellant along with seven individual employees was charged with manslaughter in connection with the sinking of its vessel. In finding that...
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|---|---|---|
| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) | 100 |
Administrative Policy
GST/HST Technical Information Bulletin B-032 “Expenses Related to Pension Plans” 17 November 2015
Employer incurring consideration for third-party supplier of pension plan services
An expense, including a pension-related expense, is incurred by...
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|---|---|---|
| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) | investment management services provided to a pension plan viewed as supplied to the employer, and on-supplied to the plan | 72 |
B-109 "Application of the GST/HST to the Practice of Naturopathic Doctors" 31 July 2015
Fee sharing
[In]situations involving arrangements with contracted associate practitioners...generally one practitioner (principal) contracts for...
26 June 2014 Ruling 157148 [double supply to and by pension plan employer]
A Co is entitled to full ITCs for the GST/HST on fees paid by it to third parties in respect of its pension plan for employees including charges...
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| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | double supply to and by pension plan employer | 103 |
Interpretation Revenu Québec TVQ. 16-30/R1 "Nominee Agreements" 9 December 2011
7. A nominee who fails to disclose, to the supplier of an immovable, the fact that the nominee is a mandatary is acting in the nominee's own name...
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| Tax Topics - Excise Tax Act - Section 221 - Subsection 221(2) | 70 | |
| Tax Topics - General Concepts - Agency | 170 |
29 July 2011 Headquarters Letter Case No. 122272r
In order to finance the purchase of a new condo from a builder, an individual (the "Purchaser") enters into a "Declining Partnership Agreement,"...
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| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Sale | 149 |
31 July 2003 Ruling Case No. 41263
Services provided by investment managers were found to be supplied to pension plan trusts managed by the administrator, rather than being supplied...
6 December 2002 Memorandum RITS 35845
A home that received funding from Public Works and Government Services Canada ("PWGSC") for providing temporary accommodation to individuals...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - 6 | 54 | |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Residential Complex | home not available to public | 53 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | 54 |
10 April 1995 Interpretation Case No. 11945-6 [B]
Partway through an action against him, an individual determines that he will cease defending the action and pays all the fees and disbursements of...
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|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | court costs not for supply | 26 |
GST Memorandum 700-5-10 "GST Treatment of Insurance Claims"
Where counsel acts to protect the financial position of an insurer who also controls the conduct of proceedings, the legal services will be...
GST M 300-1 "Liability for Tax" under "Liability to Pay"
Unless no consideration is paid or is to be paid, the recipient is the person who pays or agrees to pay, rather than the person who actually...