{"id":6655,"date":"2024-05-09T16:03:09","date_gmt":"2024-05-09T20:03:09","guid":{"rendered":"https:\/\/www.millerthomson.com\/gst-hst-qst-joint-venture-election-beware-unintended-consequences\/"},"modified":"2025-07-10T15:45:31","modified_gmt":"2025-07-10T19:45:31","slug":"gst-hst-qst-joint-venture-election-beware-unintended-consequences","status":"publish","type":"post","link":"https:\/\/www.millerthomson.com\/en\/insights\/corporate-tax\/gst-hst-qst-joint-venture-election-beware-unintended-consequences\/","title":{"rendered":"GST\/HST and QST joint venture election: Beware of unintended consequences"},"content":{"rendered":"\n<p>Making the GST\/HST and QST&nbsp;joint venture election is very popular with Canadian taxpayers. This election allows the co-venturers of a joint venture, when the cumulative requirements are met, to appoint a single person (the \u201coperator\u201d) to be in charge of reporting and remittance obligations. An operator can collect and remit the GST\/HST and QST , and claim&nbsp;any input tax credits (\u201c<strong>ITCs<\/strong>\u201d) and&nbsp;input tax refunds (\u201c<strong>ITRs<\/strong>\u201d), on behalf of all co-venturers. This way, each co-venturer is not required to collect and remit, in accordance with their proportionate interest in the joint venture, the GST\/HST and QST or to proportionately claim&nbsp;ITCs and&nbsp;ITRs in connection with the joint venture\u2019s operations as would normally be the case. With this tax election, managing the GST\/HST and QST compliance requirements is easier and more efficient, which explains why most joint ventures make it.<\/p>\n\n\n\n<p>While this is an obvious choice for many joint ventures, there may be unintended consequences for some taxpayers. Such a situation was discussed in the decision in <em>Gestions Adlexco&nbsp;lt\u00e9e<\/em> (\u201c<strong>Adlexco<\/strong>\u201d)<em>&nbsp;c. Agence du revenu du Qu\u00e9bec<\/em>, 2023&nbsp;QCCQ&nbsp;5625, rendered by the Court of Qu\u00e9bec in August of 2023. In that decision, Adlexco was the operator of a joint venture that made the GST\/HST and QST&nbsp;election.&nbsp;The co-venturers of this joint venture were Sasco at&nbsp;60% and Abco at&nbsp;40%. Sasco was a \u201clarge business\u201d for the purposes of the <em>Excise Tax<\/em> <em>Act <\/em>(Canada) and the <em>Act respecting the Qu\u00e9bec sales tax<\/em> (the \u201c<strong>QSTA\u201d)<\/strong> whereas Abco was not. According to the QSTA, certain ITRs are limited for large businesses. Where expenses subject to such limitations were incurred by the joint venture, Adlexco claimed limited&nbsp;ITRs on a portion representing&nbsp;60% of the expenses and full&nbsp;ITRs on a portion representing&nbsp;40% of the expenses. The Agence du revenu du Qu\u00e9bec challenged the position adopted by Adlexco stating that the joint venture election had the effect of considering Adlexco to be a large business.<\/p>\n\n\n\n<p>The Court of Qu\u00e9bec rendered a decision confirming that, in the case at bar, Sasco\u2019s large business status had contaminated the entire joint venture, resulting in Adlexco also being deemed a large business. As a result, Adlexco was limited in the claim of certain&nbsp;ITRs under the QSTA on all acquisitions made in connection with the joint venture.<\/p>\n\n\n\n<p>While a joint venture election remains the best option in most cases, a review of the impacts of this choice should always be made by a tax specialist.<\/p>\n\n\n\n<p>For further information on the impacts of making a GST\/HST and QST joint venture election, please contact a member of Miller Thomson LLP\u2019s&nbsp;<a href=\"https:\/\/www.millerthomson.com\/en\/expertise\/tax\/sales-commodity-indirect-tax\/\">Sales, Commodity and Indirect Tax<\/a> Team.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Making the GST\/HST and QST&nbsp;joint venture election is very popular with Canadian taxpayers. This election allows the co-venturers of a joint venture, when the cumulative requirements are met, to appoint a single person (the \u201coperator\u201d) to be in charge of reporting and remittance obligations. An operator can collect and remit the GST\/HST and QST , [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":14343,"parent":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[551],"insight-format":[416],"class_list":["post-6655","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-corporate-tax"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GST\/HST and QST joint venture election: Beware of unintended consequences | Miller Thomson<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.millerthomson.com\/en\/insights\/corporate-tax\/gst-hst-qst-joint-venture-election-beware-unintended-consequences\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"GST\/HST and QST joint venture election: Beware of unintended consequences | Miller Thomson\" \/>\n<meta property=\"og:description\" content=\"Making the GST\/HST and QST&nbsp;joint venture election is very popular with Canadian taxpayers. This election allows the co-venturers of a joint venture, when the cumulative requirements are met, to appoint a single person (the \u201coperator\u201d) to be in charge of reporting and remittance obligations. An operator can collect and remit the GST\/HST and QST , [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.millerthomson.com\/en\/insights\/corporate-tax\/gst-hst-qst-joint-venture-election-beware-unintended-consequences\/\" \/>\n<meta property=\"og:site_name\" content=\"Miller Thomson\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/MillerThomsonLaw\/\" \/>\n<meta property=\"article:published_time\" content=\"2024-05-09T20:03:09+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-07-10T19:45:31+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.millerthomson.com\/wp-content\/uploads\/2024\/10\/Insights_Corporate-tax_Post-Image.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1776\" \/>\n\t<meta property=\"og:image:height\" content=\"994\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Katherine Chan\" \/>\n<meta name=\"twitter:card\" 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