Club Intrawest v. Canada, 2017 FCA 151
| Jurisdiction | Federal Jurisdiction (Canada) |
| Court | Court of Appeal (Canada) |
| Citation | 2017 FCA 151 |
| Date | 11 July 2017 |
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9 practice notes
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Canadian Imperial Bank of Commerce v. Canada,
...authority cited for the proposition that the determination of the predominant element is a question of law is Club Intrawest v. Canada, 2017 FCA 151, [2017] G.S.T.C. 51 (Club Intrawest), at paragraph 82: What I take from Global Cash Access is that when applying the Act regard must be had to......
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Escape Trailer Industries Ltd v. Canada (Attorney General), 2019 FC 31
...6; Évasion Hors Piste Inc v The Queen, 2006 TCC 477 at para 21; Club Intrawest v R, 2016 TCC 149 at para 201, rev’d on other grounds, 2017 FCA 151. [49] The text of section 142 is clear; it draws a distinction between goods and services received by the final consumer in Canada (subject ......
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Patterson Dental Canada Inc. v. Canada, 2020 FCA 40
...in Global Cash Access (Canada) Inc. v. Canada, 2013 FCA 269, 451 N.R. 358 [Global Cash Access (Canada) Inc.] and Club Intrawest v. Canada, 2017 FCA 151, [2017] G.S.T.C. 51 [Club Intrawest], all of which, according to the appellant, require one to first determine whether a single supply has ......
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Canadian Imperial Bank of Commerce v. The Queen, 2018 TCC 109
...the predominant element as being to look for the“commercial efficacy” of the supply, a term which they derive from Club Intrawest v. R, 2017 FCA 151, within which, at paragraph 81, the court summarizes the approach taken in Global Cash as being the finding of the “commercial efficacy of an ......
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8 cases
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Canadian Imperial Bank of Commerce v. Canada,
...authority cited for the proposition that the determination of the predominant element is a question of law is Club Intrawest v. Canada, 2017 FCA 151, [2017] G.S.T.C. 51 (Club Intrawest), at paragraph 82: What I take from Global Cash Access is that when applying the Act regard must be had to......
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Escape Trailer Industries Ltd v. Canada (Attorney General), 2019 FC 31
...6; Évasion Hors Piste Inc v The Queen, 2006 TCC 477 at para 21; Club Intrawest v R, 2016 TCC 149 at para 201, rev’d on other grounds, 2017 FCA 151. [49] The text of section 142 is clear; it draws a distinction between goods and services received by the final consumer in Canada (subject ......
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Patterson Dental Canada Inc. v. Canada, 2020 FCA 40
...in Global Cash Access (Canada) Inc. v. Canada, 2013 FCA 269, 451 N.R. 358 [Global Cash Access (Canada) Inc.] and Club Intrawest v. Canada, 2017 FCA 151, [2017] G.S.T.C. 51 [Club Intrawest], all of which, according to the appellant, require one to first determine whether a single supply has ......
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Canadian Imperial Bank of Commerce v. The Queen, 2018 TCC 109
...the predominant element as being to look for the“commercial efficacy” of the supply, a term which they derive from Club Intrawest v. R, 2017 FCA 151, within which, at paragraph 81, the court summarizes the approach taken in Global Cash as being the finding of the “commercial efficacy of an ......
Request a trial to view additional results
1 firm's commentaries
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GST/HST On Timeshare Club Annual Fee: Tax Court Ruling Reversed On Appeal
...that one can split up a particular supply into multiple supplies simply based on one's generous application of common sense. Footnotes 2017 FCA 151. 2016 TCC Applying the "single supply test" described in O. A. Brown Ltd. v. Canada, [1995] G.S.T.C. 40. Ibid., para. 318. As pointed out by t......