Commodity Tax | GetTaxNetPro

Doncaster v. R. - TCC: Director liable for unremitted GST - no proof of ITCs

Jun 16, 2015 By Bill Innes

Précis: This was the second Tax Court appeal by Mr. Doncaster relating to director’s liability for the unremitted GST of Doncaster Consulting Inc. (“DCI”).
Doncaster v. R. - TCC: Director liable for unremitted GST - no proof of ITCsREAD MORE »

Tan v. R. - TCC: Appellant not entitled to GST ITCs where receipts did not contain suppliers’ GST registration numbers

Jun 11, 2015 By Bill Innes

Précis: The appellant operated a restaurant and claimed GST input tax credits (ITC’s) in the amount of $2,533.22 which were denied by CRA on the basis that the receipts did not contain the GST registration numbers of the suppliers.
Tan v. R. - TCC: Appellant not entitled to GST ITCs where receipts did not contain suppliers’ GST registration numbersREAD MORE »

Lefrançois v. R. - TCC: Daughter liable for GST owing by father when he transferred $20,000 to her

Jun 10, 2015 By Bill Innes

Précis: The appellant’s father transferred $20,000 to her at a time when he owed roughly $1,000 in back GST. She was assessed with her father’s GST arrears.
Lefrançois v. R. - TCC: Daughter liable for GST owing by father when he transferred $20,000 to herREAD MORE »

Caithkin, Inc. v. R. - FCA: A “bundle of services” did not constitute an “establishment”, therefore no GST exemption

May 11, 2015 By Bill Innes

Précis: This is an appeal by the taxpayer of a Tax Court decision blogged earlier on this site. The appellant was a for-profit corporation that, under contract with various Children’s Aid Societies in Ontario (“CAS”), provided foster parents for children in the care of CAS.
Caithkin, Inc. v. R. - FCA: A “bundle of services” did not constitute an “establishment”, therefore no GST exemptionREAD MORE »

Javaid v. R. - TCC: GST New Housing Rebate available where guarantor/purchaser was an agent

May 07, 2015 By Bill Innes

Précis: This decision is one of a number of recent cases where CRA denied the GST New Housing Rebate in situations where an accommodation party joined the agreement of purchase and sale, whether in the first instance or by means of a subsequent assignment, to augment the credit of the taxpayer seeking to purchase a home as a primary residence.
Javaid v. R. - TCC: GST New Housing Rebate available where guarantor/purchaser was an agentREAD MORE »