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CBA Members

Sales
Tax

CBA National Commodity Tax, Customs and Trade Section

CBA Commodity Tax, Customs and Trade Section articles are published under the banner Sales Tax. Members interested in posting articles are encouraged to send them to the Section’s editors.

Editors: Allan Gelkopf and Bhuvana Rai

Today
Today

GST/HST-exempt financial services: Is it or isn’t it? (Or is it both?)

  • May 19, 2016
  • Allan J. Gelkopf and Zvi Halpern-Shavim

The Great-West Life Assurance Company appealed from assessments issued by the Canada Revenue Agency and sought a rebate of GST that it argued had been paid in error to one of its suppliers for the provision of financial services.

Commodity Tax, Customs and Trade

Public service bodies and ITC allocation

  • May 19, 2016
  • Bryan Horrigan and Rob Kreklewetz

The concept of claiming input tax credits for private businesses that provide both taxable and exempt services has recently been explored by the Tax Court of Canada.

Commodity Tax, Customs and Trade

There’s no place like home: CITT rules hotels are not domestic settings

  • May 17, 2016
  • Greg Kanargelidis and Zachary Silver

Whether an imported good is for “domestic” or for “other” purposes is an important distinction for customs because importers of goods “for domestic purposes” must pay customs duties ranging from eight per cent to 9.5 per cent of the declared value of the goods, while goods for “other” purposes are duty-free when imported into Canada.

Commodity Tax, Customs and Trade

False invoicing: The Tax Court of Canada rules in favour of the taxpayer

  • March 30, 2016
  • Maryse Janelle and Simon Bordeleau

While the Court of Quebec had just ruled in the Stamatopoulos v. Revenu Québec case, the Tax Court of Canada, through Justice Rip, also made its ruling on February 1, 2016 substantially in favour of the taxpayer in SNF L.P. v. Her Majesty The Queen.

Commodity Tax, Customs and Trade

Five arbitrary differences between corporations and partnerships for GST/HST purposes

  • January 22, 2016
  • Allan Gelkopf and Zvi Halpern-Shavim

A partnership is a person for GST/HST purposes under Part IX of the Excise Tax Act (Canada), and, subject to limited exceptions, anything done by a person as a member of a partnership is deemed to have been done by the partnership and not by the person. The result of these rules is effectively to treat a partnership like a legal person, similar to a corporation, for GST/HST purposes.

GST/HST deemed trust rendered ineffective against secured creditors post-bankruptcy

  • December 14, 2015
  • Jean-Guillaume Shooner and Guy P. Martel, Stikeman Elliot LLP

Jean-Guillaume Shooner and Guy P. Martel look at the Federal Court's decision in The Queen v. Callidus Capital Corporation, which examined Crown's absolute priority regarding proceeds remitted to secured creditors from the assets of a tax debtor that are deemed to be held in trust prior to such tax debtor's bankruptcy.

Directors’ liability for unpaid corporate GST

  • July 01, 2015
  • Daniel Kiselbach and Ryan Adkin

Daniel Kiselbach and Ryan Adkin of Deloitte Tax Law discuss the key factors directors should know about directors’ assessments for GST under the Excise Tax Act that can be issued when directors use the goods and services tax in a failed attempt to continue to run a business.

Notices of objection and large corporations/specified persons

  • July 01, 2015
  • Rob Kreklewetz and John G. Bassindale

Rob Kreklewetz and John G. Bassindale of Millar Kreklewetz look at the decision in Ford Motor Company of Canada v. The Queen and what it has to say about the level of detail required for notices of objection under the Income Tax Act and Excise Tax Act.

Commodity Tax, Customs and Trade