D’Ambrosio v. R. – TCC: No GST/HST new housing rebate where taxpayer’s son occupies house on weekends onlyREAD MORE »
9120-1616 Québec Inc. v. R. – TCC: “Indirect audit method” upheld for GST audit of restaurant.READ MORE »
Gestion Fortier Inc. v. R. – TCC: GST assessments upheld based on personal use of corporate motor homeREAD MORE »
Kukreja v. R. – TCC: GST new housing rebate – court rejects taxpayer’s evidence of intent to purchase primary residenceREAD MORE »
Vivaconcept International Inc. v. R. – TCC: Appellant entitled to refund of GST uncollectible from its clientREAD MORE »
Salaison Lévesque Inc. v. R. – TCC: Agence du revenue du Québec cannot deny taxpayer ITC’s due to conduct of suppliersREAD MORE »
Rochefort v. R. – TCC: Appellant was “owner” entitled to GST/HST new housing rebateREAD MORE »
Braithwaite v. R. – TCC: Real estate agent denied expense claims and GST ITC’s apart from small amounts for advertisingREAD MORE »