Canadian Imperial Bank of Commerce v. Canada,
| Jurisdiction | Federal Jurisdiction (Canada) |
| Neutral Citation | 2021 FCA 96 |
| Court | Court of Appeal (Canada) |
| Date | 20 May 2021 |
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6 practice notes
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Amex Bank of Canada v. The King, 2023 TCC 93
...no dispute between the parties on this point. [37] Furthermore, the Appellant submits pursuant to Canadian Imperial Bank of Commerce v. R, 2021 FCA 96, that the determination of whether a recipient receives a single supply or multiple supplies must be determined from the standpoint of the r......
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Prospera Credit Union v. The King, 2023 TCC 65
...paragraph 26; Great-West Life Assurance Company v. Canada, 2016 FCA 316 at paragraph 47; Canadian Imperial Bank of Commerce v. Canada, 2021 FCA 96 at paragraphs 34, 35, and 37 [46] Global Cash Access (Canada) Inc. v. Canada, 2013 FCA 269 at paragraphs 26, 29, and 30; Great-West Life Ass......
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Toronto-Dominion Bank v. The King, 2023 TCC 154
...TD’s Representations, p. 2, ¶1‑3 & 5. [7] Canadian Imperial Bank of Commerce v. The Queen, 2019 TCC 79 ; affirmed, 2021 FCA 96. [8] Notice of Appeal, filed December 19, 2018, p. 4 , ¶18. [9] TD’s Representations, p. 3, ¶9. [10] Notice of Appeal, p. ......
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La TPS/TVH S'applique Aux Paiements Effectués Par Une Banque Dans Le Cadre De Sa Participation À Un Programme De Fidélisation : La Cour D'appel Fédérale Confirme La Décision De La Cour Canadienne De L'imp't
...program through the issuance of credit cards. The Federal Court of Appeal decision is Canadian Imperial Bank of Commerce v. The Queen, 2021 FCA 96 (FCA), upholding Canadian Imperial Bank of Commerce v. The Queen, 2019 TCC 79 The author would like to acknowledge the support and assistance of......
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4 cases
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Amex Bank of Canada v. The King, 2023 TCC 93
...no dispute between the parties on this point. [37] Furthermore, the Appellant submits pursuant to Canadian Imperial Bank of Commerce v. R, 2021 FCA 96, that the determination of whether a recipient receives a single supply or multiple supplies must be determined from the standpoint of the r......
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Prospera Credit Union v. The King, 2023 TCC 65
...paragraph 26; Great-West Life Assurance Company v. Canada, 2016 FCA 316 at paragraph 47; Canadian Imperial Bank of Commerce v. Canada, 2021 FCA 96 at paragraphs 34, 35, and 37 [46] Global Cash Access (Canada) Inc. v. Canada, 2013 FCA 269 at paragraphs 26, 29, and 30; Great-West Life Ass......
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Toronto-Dominion Bank v. The King, 2023 TCC 154
...TD’s Representations, p. 2, ¶1‑3 & 5. [7] Canadian Imperial Bank of Commerce v. The Queen, 2019 TCC 79 ; affirmed, 2021 FCA 96. [8] Notice of Appeal, filed December 19, 2018, p. 4 , ¶18. [9] TD’s Representations, p. 3, ¶9. [10] Notice of Appeal, p. ......
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Canadian Imperial Bank of Commerce v. Canada, 2023 FCA 195
...amendments to the definition of financial service and the decision of this Court in Canadian Imperial Bank of Commerce v. Canada, 2021 FCA 96, [2021] D.T.C. 5059; (c)in concluding that the substance of the supply under the agreements was a supply of a bundle of rights. [32] The standard of ......
2 firm's commentaries
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La TPS/TVH S'applique Aux Paiements Effectués Par Une Banque Dans Le Cadre De Sa Participation À Un Programme De Fidélisation : La Cour D'appel Fédérale Confirme La Décision De La Cour Canadienne De L'imp't
...program through the issuance of credit cards. The Federal Court of Appeal decision is Canadian Imperial Bank of Commerce v. The Queen, 2021 FCA 96 (FCA), upholding Canadian Imperial Bank of Commerce v. The Queen, 2019 TCC 79 The author would like to acknowledge the support and assistance of......
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GST/HST Applies To A Bank's Payments In Connection With Its Participation In A Loyalty Rewards Program: Federal Court Of Appeal Upholds Tax Court Decision
...decision is appealed to the Supreme Court of Canada. The Federal Court of Appeal decision is Canadian Imperial Bank of Commerce v. Canada, 2021 FCA 96 (FCA), upholding Canadian Imperial Bank of Commerce v. The Queen, 2019 TCC 79 The author would like to acknowledge the support and assistanc......