Subsection 168(1)
See Also
Club Intrawest v. The Queen, 2016 TCC 149
The Appellant charged annual time share maintenance fees to its individual members in October of each year, but charged its two members who were...
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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 123 - Subsection 123(1) - Supply | single supply of covering all time share operating costs | 172 |
| 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 |
Subsection 168(2) - Partial Consideration
Administrative Policy
23 January 2002 Ruling 36706 [rent prepayment accelerates tax payable date]
Respecting rent prepayments made under a capital lease of equipment to a registered lessor, CRA stated:
Subsection 168(2)...states that where...
GST M 300-6-7 "Partial Payments"
Subsection 168(3) - Supply Completed
Paragraph 168(3)(c)
Articles
Sheila Wisner, "P3 Projects – The Real Issues", Canadian GST/HST Monitor, Number 304, January 2014, p. 1
In a typical P3 arrangement, the final construction payment often takes place at the time of "substantial completion". Given the significant...
Subsection 168(6) - Value Not Ascertainable
Administrative Policy
GST M 300-6-15 "Value Not Ascertainable"
Subsection 168(8) - Combined Supply
Administrative Policy
GST M 300-6-16 "Combined Supplies"
Subsection 168(9) - Deposits
See Also
North Shore Power Group Inc. v. The Queen, 2017 TCC 1
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 suplier can claim the credit | 186 |
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...
Customs and Excise Commissioners v. Moonrakers Guest House Ltd., [1992] BTC 5077 (Q.B.D.)
Deposits received by a guest house were subject to VAT by virtue of s. 5(1) of the Value Added Tax Act 1983 (which provided that where a person...