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Archives - March 2020

Al-Rubaiy v. R. – TCC: Common law discoverability rule does not apply to applications for rebates of GST/HST under the Excise Tax Act
Mar 30, 2020 By Bill Innes
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Précis: The taxpayer filed a GST/HST rebate application late. He claimed that he was entitled to rely upon the common law principle of discoverability to extend the time to file his rebate claim. The Tax Court held that the common law rule did not apply to the rebate provisions of the Excise Tax Act. Thus the appeal was dismissed. There was no order as to costs.
Al-Rubaiy v. R. – TCC: Common law discoverability rule does not apply to applications for rebates of GST/HST under the Excise Tax ActREAD MORE »
BAHA Property Investment Group Inc. v. R. – TCC: Corporation not entitled to New Residential Rental Property Rebate where not named in original agreement of purchase and sale
Mar 20, 2020 By Bill Innes
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Précis: In 2010 two individuals - Charnkamal Hansra and Balvir Bassi – signed an agreement of purchase and sale to acquire a condominium (unit 5, level 20) in a property to be built by Ferncastle (Esplanade) Inc. in Toronto. On closing the deed was issued in the name of BAHA Property Investment Group Inc. The corporation applied for the New Residential Rental Property Rebate which was denied on the basis that it was not named in the 2010 agreement of purchase and sale. The corporation appealed to the Tax Court which dismissed the appeal holding that there was no evidence of an assignment of the rights under the 2010 agreement to BAHA. There was no order as to costs since this was an informal procedure appeal.
BAHA Property Investment Group Inc. v. R. – TCC: Corporation not entitled to New Residential Rental Property Rebate where not named in original agreement of purchase and saleREAD MORE »