Cases
Restaurant Loupy's Inc. v. The Queen, 2016 CCI 260 (Informal Procedure)
Favreau J found that, notwithstanding the revocation of its revocation, the taxpayer was still a “registrant” – whose definition includes a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 171 - Subsection 171(3) | continued to be registrant following revocation of registration number | 300 |
| Tax Topics - Excise Tax Act - Section 240 - Subsection 240(1) | winding-down operations qualified a de-registrant as a “registrant”/registration retroactive | 206 |
| Tax Topics - Excise Tax Act - Section 141.1 - Paragraph 141.1(3)(a) | holding discontinued equipment | 143 |
Administrative Policy
CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 15
If an FI is not required to register for GST/HST purposes and chooses not to register voluntarily, it would not be a GST/HST registrant by virtue...
6 July 2012 Headquarters Letter Case No. 142921
A taxpayer which absent a s. 150 election would not have been a small supplier and had made such election on a valid basis with two financial...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 150 - Subsection 150(1) | 82 |