Club Intrawest v. The Queen, 2016 TCC 149
| Jurisdiction | Federal Jurisdiction (Canada) |
| Subject Matter | STATUTES,SALES AND SERVICE TAXES |
| Citation | 2016 TCC 149 |
| Court | Tax Court (Canada) |
| Date | 09 June 2016 |
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9 practice notes
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Escape Trailer Industries Ltd v. Canada (Attorney General), 2019 FC 31
...CIBC World Markets Inc v Canada, 2011 FCA 270 at para 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 ......
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Club Intrawest v. Canada, 2017 FCA 151
...of the Intrawest program. The Court went on to apply the place-of-supply rules and concluded that the entire supply was made in Canada (2016 TCC 149). This is an appeal from the judgment of the Tax I. The Issues [5] Two issues are raised on this appeal: i. Did the Tax Court err in failing t......
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Farm Credit Canada v. Canada, 2017 FCA 244
...no basis for the courts to engage in legislative amendment. The Tax Court referred to its recent decision in Club Intrawest v. The Queen, 2016 TCC 149 at para. 218, [2016] T.C.J. No. 115 where this principle was also [17] The Tax C......
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Intrawest Ruling: Annual Timeshare Fees For Vacation Homes Both Inside And Outside Canada Are Fully GST/HST-Taxable
...the decision to the Federal Court of Appeal. The author wishes to thank Patrick Morin for his help in writing this article. Footnotes 2016 TCC 149. Royal Securities Corp. v. Montreal Trust Co., [1966] OJ No 1078 at para. Supra note 1 at para. 187. Ibid., para. 277. Ibid., para. 312. Ibid., ......
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7 cases
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Escape Trailer Industries Ltd v. Canada (Attorney General), 2019 FC 31
...CIBC World Markets Inc v Canada, 2011 FCA 270 at para 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 ......
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Club Intrawest v. Canada, 2017 FCA 151
...of the Intrawest program. The Court went on to apply the place-of-supply rules and concluded that the entire supply was made in Canada (2016 TCC 149). This is an appeal from the judgment of the Tax I. The Issues [5] Two issues are raised on this appeal: i. Did the Tax Court err in failing t......
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Farm Credit Canada v. Canada, 2017 FCA 244
...no basis for the courts to engage in legislative amendment. The Tax Court referred to its recent decision in Club Intrawest v. The Queen, 2016 TCC 149 at para. 218, [2016] T.C.J. No. 115 where this principle was also [17] The Tax C......
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2227414 Ontario Inc v. The King, 2022 TCC 133
...person, the Minister must allocate GST collectible and input tax credits to the correct reporting periods. In Club Intrawest v The Queen, 2016 TCC 149, Justice D’Arcy reminds us of the relevant statutory scheme: [326] The net tax of a person for a specific reporting period is determi......
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2 firm's commentaries
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Intrawest Ruling: Annual Timeshare Fees For Vacation Homes Both Inside And Outside Canada Are Fully GST/HST-Taxable
...the decision to the Federal Court of Appeal. The author wishes to thank Patrick Morin for his help in writing this article. Footnotes 2016 TCC 149. Royal Securities Corp. v. Montreal Trust Co., [1966] OJ No 1078 at para. Supra note 1 at para. 187. Ibid., para. 277. Ibid., para. 312. Ibid., ......
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GST/HST On Timeshare Club Annual Fee: Tax Court Ruling Reversed On Appeal
...split up a particular supply into multiple supplies simply based on one's generous application of common sense. Footnotes 2017 FCA 151. 2016 TCC 149. Applying the "single supply test" described in O. A. Brown Ltd. v. Canada, [1995] G.S.T.C. Ibid., para. 318. As pointed out by the Tax Court,......