Cases
Great-West Life Assurance Company v. Canada, 2016 FCA 316
A third party (Emergis) provided automated claims processing services to Great-West Life, which administered or insured various client drug plans,...
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| Tax Topics - Excise Tax Act - Regulations - Financial Services (GST/HST) Regulations - Subsection 4(2) | predominant character of insurance claim processing was administrative | 250 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (f.1) | “financial services” definition should be applied based only on the “predominant elements” supplied | 242 |
Global Cash Access (Canada) Inc. v. Canada, 2013 FCA 269
The appellant ("Global") enabled casino patrons to use their credit cards to purchase payment instruments similar to cheques (the "cheques") from...
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| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Consideration | "consideration" under law of contract | 123 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service | commercial efficacy of arrangement involving kiosk and support services turned on the advance of money | 428 |
| Tax Topics - Excise Tax Act - Section 153 - Subsection 153(1) | "consideration" under law of contract | 123 |
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...
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| 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) - Recipient | mere provision of earmarked funding did not render the Province a recipient | 262 |
Canada v. 1524994 Ontario Limited, 2007 FCA 74
In order to comply with a requirement of the Ontario Health Insurance Plan (OHIP) that it would only pay for audiology tests performed by (or...
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| Tax Topics - General Concepts - Agency | 262 | |
| Tax Topics - General Concepts - Evidence | agreement intended to deceive government | 216 |
Hidden Valley Golf Resort Assn. v. Canada, [2002] GSTC 42 (FCA)
The rental by the Appellant of cottage properties was a single supply of exempt residential accommodation notwithstanding that the leases gave the...
Vanex Truck Service Ltd. v. Canada, 2001 FCA 159
The appellant orally contracted for the services of owner-operators of trucks in connection with its freight transportation business, and provided...
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| Tax Topics - General Concepts - Agency | taxable resupply (made as principal) of otherwise exempt insurance | 116 |
See Also
Stock ‘94 Szolgáltató Zrt. v Regional Customs and Finance Directorate-General for Southern Transdanubia of the National Tax and Customs Office, Hungary, Case C-208/15, [2016] BVC 45 (European Court of Justice (5th Chamber))
A Hungarian company was set up to assist Hungarian farmers by lending them money to fund the purchase by them from it of current assets needed in...
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| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (f) | interest on a loan funding a taxable supply of goods was part of the consideration for a single supply of the goods | 268 |
Club Intrawest v. The Queen, 2016 TCC 149
The members of the Appellant (which was a non-share Delaware corporation resident in Canada) included Canadian and U.S.-resident individuals who...
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| Tax Topics - General Concepts - Agency | annual fees charged by non-share corporation to its members were not reimbursements for expenses incurred by it as their agent | 377 |
| Tax Topics - Excise Tax Act - Section 142 - Subsection 142(1) - Paragraph 142(1)(d) | s. 142(1)(d) only applies to a supply exclusively re real property | 632 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Service | payment of condo operating expenses was a service | 211 |
| Tax Topics - Excise Tax Act - Section 168 - Subsection 168(1) | GST collectible based on invoicing times | 79 |
| Tax Topics - Excise Tax Act - Section 306.1 - Subsection 306.1(1) | objecting to quantum was sufficient particularity | 177 |
| Tax Topics - General Concepts - Ownership | beneficial owner did not transfer property risk | 183 |
| Tax Topics - General Concepts - Evidence | foreign law assumed the same | 101 |
HMRC v National Exhibition Centre Ltd., [2016] BVC 19, Case C-130/15 (ECJ (8th Chamber))
NEC sold tickets on behalf of third parties to various trade, sporting and concert events held by them at the National Exhibition Centre. Where...
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| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (a) | additional “booking” charges by a service provider to those paying by credit card viewed as essentially only for exchanging information with merchant acquirer bank | 537 |
Tele-Mobile Company v. The Queen, 2015 TCC 197
The appellant ("Telus") operated a wireless carrier business which entailed providing roaming airtime ("RAT") services to customers, with Canadian...
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| Tax Topics - Excise Tax Act - Section 142.1 - Paragraph 142.1(2)(b) | cellphone connection to a US telephone network, and transmission of call to Canada, were part of a seamless single supply to Canadian customer | 312 |
Commissioner of Taxation v MBI Properties Pty Ltd, [2014] HCA 49
Before finding that leases entailed a continuous supply by the lessor including, in this case, by a subsequent lessor by virtue of the purchase of...
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| Tax Topics - Excise Tax Act - Section 133 | honouring of an executory contract entails a second supply | 331 |
British Columbia Ferry Services Inc v. The Queen, 2014 TCC 305
The appellant was denied input tax credits, in part, based on the supply by it of staterooms to passengers travelling on ferries (for which it...
Compagnie de Gestion Alger Inc. v. The Queen, 2014 TCC 53
The appellant delivered pizza through self-employed individuals acting as its agents. The costs of the pizza and delivery were separately...
Caithkin Inc. v. The Queen, 2014 TCC 80, aff'd 2015 FCA 118
Before going on to find that the appellant ("Caithkin") was not making exempt supplies of foster care services to Children's Aid Societies (see...
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| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part IV - 2 | resupply of foster-care services | 255 |
| Tax Topics - Excise Tax Act - Section 280 - Subsection 280(1) | claiming ITCs and exempt supplies at same time | 78 |
Casa Blanca Homes Ltd. v. The Queen, 2013 TCC 338 (Informal Procedure)
The appellant entered into 14 purchase agreements with a property developer to acquire lots. The appellant assigned 12 agreements to third...
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| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Debt Security | 112 |
Jema International Travel Clinic Inc. v. The Queen, 2011 TCC 462
The appellant provided advice to persons traveling outside of Canada respecting vaccinations that should be obtained before traveling to certain...
Royal Bank of Canada v. The Queen, [2007] GSTC 122, 2007 TCC 281
A Canadian airline ("CAIL") entered into an agreement with the appellant ("RBC") to promote use of RBC's credit card and to honour frequent flyer...
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| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service | taxable supply of frequent flyer points | 146 |
| Tax Topics - Excise Tax Act - Section 181 - Subsection 181(1) - Coupon | frequent flyer points could be coupons | 114 |
| Tax Topics - Excise Tax Act - Section 181.2 | frequent flyer points not gift certificates | 121 |
| Tax Topics - Excise Tax Act - Section 278 - Subsection 278(1) | s. 278(2) precluded direct collection on assessment of recipient until supplier released from remittance obligation | 267 |
| Tax Topics - Excise Tax Act - Section 296 - Subsection 296(1) - Paragraph 296(1)(b) | no double taxation in s. 296(1)(b) assessment of purchaser because supplier had been released from its remittance obligation under CCAA plan | 262 |
Canada v. Libra Transport (BC) Ltd., [2001] GSTC 57, Docket: 98-2151-GST-G, aff’d 2002 FCA 347
The appellant (“Libra”) carried on a truck transport business at volumes which exceeded the capacity of its own four rigs, so that it...
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| Tax Topics - General Concepts - Agency | trucker presumed not to be an unlicensed insurer | 167 |
| Tax Topics - General Concepts - Illegality | trucker presumed not to be an unlicensed insurer | 50 |
Skylink Voyages Inc. v. The Queen, [1999] GSTC 119 (TCC)
The registrant served retail travel agencies by booking and purchasing airline tickets for the agencies' customers, which resulted in the receipt...
Beynon and Partners v. Customs and Excise Commissioners, [2005] 1 WLR 86, [2004] UKHL 53
Doctors who personally administered drugs (e.g., vaccines) or other medical devices (e.g., contraceptive devices) to a patient were found to be...
Canada Trustco Mortgage Company v. The Queen, 2004 TCC 792
The appellant ("CTM") sold mortgage loans made by it to securitization trusts and serviced the sold mortgages including collecting and accounting...
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| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service | sale of mortgages on fully-serviced basis | 301 |
| Tax Topics - Excise Tax Act - Section 138 | sale of mortgages on fully-serviced basis with deferred purchase price labelling | 243 |
Municipality of Lorraineville v. The Queen, [2004] GSTC 36, 2003 TCC 895 (Informal Procedure)
The sale of serviced lots by a municipality, with a separate (as to 94% of the total consideration) municipal infrastructure charge was found to...
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| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - 25 | 71 |
Blanche's Home Care Inc. v. The Queen, [2004] GSTC 30, 2004 TCC 192 (Informal Procedure)
The registrant was found to be making a single supply of institutional health care services to residents of a nursing home.
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| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Residential Unit | 94 | |
| Tax Topics - Excise Tax Act - 256.2 - Subsection 256.2(3) | 92 |
Customs & Excise Commissioners v. Plantiflor Ltd., [2002] UKHL 33, [2002] 1 WLR 2287, [2002] STC 1132', [2002] BTC 5413 (HL)
The taxpayer, which sold horticultural products by mail order, indicated in its catalogue that customers would pay an additional charge to cover...
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| Tax Topics - Excise Tax Act - Section 165 - Subsection 165(1) | 151 |
Card Protection Plan Ltd. v. Customs & Excise Commissioners, [2001] BTC 5083 (HL)
Fees which the Appellant received from credit cardholders were found to be consideration for a single supply of insurance services. After quoting...
Parker Hale Ltd. v. Customs and Excise Commissioners, [2000] BTC 5153 (QBD)
The surrender of hand guns by the taxpayer to the government and the receipt of compensation therefor constituted a supply for consideration given...
Winnipeg Livestock Sales Ltd. v. The Queen, [1998] GSTC 87 (TCC) (Informal Procedure)
The registrant, which was a livestock marketing agency, was found to be making a taxable supply of storage services rather than a zero-rated...
Imperial Drywall Contracting Inc. v. The Queen, [1997] GSTC 81 (TCC)
The appellant, which was a residential drywall contractor, was found not to be making supplies to unregistered subcontractors, who performed...
Virgin Atlantic Airways Ltd. v. Customs and Excise Commissioners, [1995] B.T.C 5077 (Q.B.D.)
The appellant provided limousine services at no extra charge to purchasers of first class tickets on its international flights. Before finding...
O.A. Brown Ltd. v. The Queen, [1995] GSTC 40 (TCC)
The appellant fed, inoculated and branded cattle it had bought, and then sold the livestock to its customers with separate charges being made for...
Philips Exports Ltd. v. Customs and Excise Commissioners, [1990] BTC 5082 (Q.B.D.)
In considering a marketing agreement which provided that property in goods which were manufactured by the Philips group of companies for export...
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| Tax Topics - General Concepts - Ownership | 79 |
Customs and Excise Commissioners v. Tarmac Roadstone Holdings Ltd., [1987] BTC 5074 (C.A.)
In finding that a parent corporation was making a taxable supply of the services of its employees to its subsidiary, Slade L.J. stated (p....
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| Tax Topics - Excise Tax Act - Section 178 | 53 | |
| Tax Topics - General Concepts - Agency | 53 |
Customs & Excise Commissioners v. Automobile Association, [1974] 1 WLR 1447 (HL)
Upon paying for membership in the Automobile Association, a member was considered to be paying not for the mere privilege of membership but for...
Administrative Policy
29 January 2016 Ruling 163020
ACo, which is engaged in the supply of various health care services, provides an “Assessment” service, which Assessment includes physical...
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| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - 1 - Health Care Facility - Paragraph (a) | part of facility used for multi-disciplinary preparation of health assessment reports was not for medical care | 241 |
7 December 2016 Ruling 158637
A registered charity, which is also registered for GST/HST purposes, charges employers or sponsors fees for providing training to apprentices,...
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| Tax Topics - Excise Tax Act - Section 182 - Subsection 182(1) | no GST/HST on a fee charged for the cancellation of an exempt supply agreement | 156 |
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part V.1 - 1 | educational services not excluded | 23 |
| Tax Topics - Excise Tax Act - Section 232 - Subsection 232(1) | choice between supplier refund or recipient rebate | 100 |
17 December 2015 Interpretation 153009
A corporation, which is not engaged exclusively in commercial activities, issues shares and pays dividends to its shareholders, who are both...
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| Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part IX - 1 | potential zero-rating re share issuances and dividends | 86 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (f) | dividend a financial supply to recipient | 81 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (d) | share issuance a financial supply to shareholder | 164 |
B-109 "Application of the GST/HST to the Practice of Naturopathic Doctors" 31 July 2015
Example 8 [nutritionist's services part of naturopathic supply]
A naturopathic doctor enters into a contract with a nutritionist to provide...
GST/HST Info Sheet GI-170 "Charter Flights Supplied to Third-Party Charterers" May 2015
Single v. multiple supply
A ferry flight is generally considered to be an input to a passenger transportation service. ...
[T]he fuel surcharges...
CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 30.
Supplier agrees to deliver 100 widgets to the Recipient at $10 per widget, but is only able to obtain 20 widgets. An action of the Recipient is...
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| Tax Topics - Excise Tax Act - Section 182 - Subsection 182(1) | settlement of right to receive full widget shipment not a taxable supply | 106 |
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) - Recipient | double supply to and by pension plan employer | 103 |
CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 35. ("Property and Services Offer in a Senior Citizen Residence")
In its 2 May 2012 Tax News Item "Property and Services Offered in a Senior Citizens' Residence," Revenu Quebec indicated that various services...
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| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part I - 6 | 123 |
28 November 2012 Ruling 116823
A missionary receives funding for his mission work in the field from a registered charity. It is his responsibility to find churches and...
15 May 2012 Ruling Case No. 142436
Company A, which is the parent of Company B and C, will hire, remunerate and manage employees on its own behalf and in an agency capacity for its...
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| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Service - Paragraph (c) | employees with one source-deduction account with parent treated as jointly-employed for GST purposes | 256 |
| Tax Topics - General Concepts - Agency | parent bearing payroll and source deductions for itself and subs | 48 |
22 September 2011 Ruling Case No. 129475
A for-profit corporation (the "Corporation") provides a service for fees to the families of non-resident minor children in consideration for...
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| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part III - 9 | 153 |
18 February 1994 TI 11,668-1
Where the trust instrument provides that the trustee only holds legal title and conveys such title on demand according to the instructions of the...
4 April 2011 Headquarters Letter Case No. 92799
a purchaser of a block of shares in a co-operative corporation which is the beneficial owner of a recreational vehicle park thereby becomes...
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| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part I - 7 | 106 | |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Residential Unit | 13 |
31 March 2009 Ruling RITS 103912
residents of an assisted living facility paid a single Accommodation Fee for their accommodation and various services. The Accommodation Fee was...
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| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part I - 6 | 44 |
10 April 1995 Interpretation Case No. 11945-6 [B]
Lawyer B invoices his client for taxable legal services and court costs. CRA stated:
Court costs…are not subject to GST as no supply is provided.
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| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Recipient | defendant became recipient of suing lawyer's supply by agreeing to pay the fee | 67 |
Policy Statement P-218R "Tax Status of Damage Payments not Within Section 182 of the Excise Tax Act", August 10, 2007.
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| Tax Topics - Excise Tax Act - Section 182 - Subsection 182(1) | 0 |
19 December 2003 Headquarters Letter Case No. 45870
Discussion as to whether electricity supply contracts under which there were separate charges for capacity and electricity would represent a...
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| Tax Topics - Excise Tax Act - Section 142 - Subsection 142(1) - Paragraph 142(1)(c) | 57 |
2 December 2003 Memorandum Case No. 41678
The sale of mortgages to a trust on a fully-serviced basis entailed the provision, as a separate supply, of mortgage servicing given that it was...
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| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service | 31 |
24 October 2003 Ruling RITS 48006
The provision of a care and service package to residents of a retirement residence represented supplies that were separate from the provision to...
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| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part I - 6 | 38 |
28 July 2003 Technical Interpretation Case No. 46063
"A damage settlement payment made by a freight carrier to its customer is generally not consideration for a supply even where the carrier...
Memorandum 300-6-9 "Time of Liability - Consignment Sales"
Generally, under a consignment there is a supply from the consignor to the consignee, and a supply from the consignee to the third party purchaser.
6 December 2002 Memorandum RITS 35845
The provision of temporary accommodation at a boarding home for individuals requiring medical treatment off-site represented the single supply of...
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| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - 6 | 54 | |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Recipient | 83 | |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Residential Complex | home not available to public | 53 |
17 October 2002 Headquarter Letter 37298
The provision to residents of an assisted living facility of a "communications package" (including access to cable TV services) was a separate...
8 February 2002 Headquarters Letter 37008
The sale of mortgages on a serviced basis was characterized as a multiple supply rather than a single supply given that each reviewed agreement...
17 July 1995 Headquarter Letter File 11635-3
When a non-resident sells discs in Canada under a consignment arrangement with a Canadian distributor, the fact that there is a sale from the...
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| Tax Topics - Excise Tax Act - Section 240 - Subsection 240(1) | 75 |
B-067 "Goods and Services Tax Treatment of Grants and Subsidies," 24 August 1992
In general, transfer payments made for a public purpose or for charitable purposes will not be consideration for a supply under the ETA unless...
P-126 "Intra-Company Cost Allocations by Foreign-Based Insurance Companies" P-077R2 "Single and Multiple Supplies" 26 April 2004
Multiple supplies occur when one or more of the elements can sensibly or realistically be broken out. Conversely, two or more elements are part...
P-061 "Extension of Transferred Payment Policy" B-067 "Goods and Services Tax Treatment of Grants and Subsidies"
Discussion of the circumstances in which a transfer payment is considered to be the consideration for a supply.
GST M 300-7-7 "Co-Operative Advertising"
The agreement of one party to advertise or promote another party's product in some manner is the provision of a taxable supply.
Articles
Terry G. Barnett, "The 'Dirt' on Residential Real Estate", September 2011 CICA Commodity Tax Symposium Papers
The paper includes a discussion of the assignment of a condominium purchase contract:
Scenario for reimbursement of deposit (p. 3)
Where the...
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| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Real Property | 233 |
B.S. (Simon) Thang, "EU VAT Cases and GST", Canadian Tax Focus, Vol. 3, No. 2, May 2013, p.7.
A number of European Court of Justice (ECJ) VAT decisions shed light on some potential limits to the meaning of "supply" for GST purposes, at...