GST

Bell Canada Decision Finds Itemized Electricity Charges To Be A Single Supply

Bell was denied favourable goods and services tax (“GST”) treatment of its purchase of electricity, which was determined to be a single supply for the purpose of claiming input tax credits (“ITCs”) under the Excise Tax Act, RSC 1985, c E-15 [ETA]. In Bell Telephone Company of Canada v. Canada, 2025 FCA 27 [Bell Canada], The Federal Court of Appeal (“FCA”) […]

CIBC v The Queen: FCA Rules that Credit Card Supplies to Banks are a "Financial Service"

The Federal Court of Appeal (the "FCA") recently released its decision on Canadian Imperial Bank of Commerce v The Queen, 2021 FCA 10 [CIBC]. The FCA overturned the lower court's decision and allowed the Canadian Imperial Bank of Commerce ("CIBC") to claim rebates on taxes that it accidentally paid on supplies made by Visa Canada […]