PDM Royalties Ltd Pship v. R. – TCC: Administrator of Fund Cannot Claim ITC’s Since It Acted as Fund’s AgentREAD MORE »
Kaur v. R. – TCC: GST Assessment – Taxpayer/Director Did Not Establish Due Diligence DefenseREAD MORE »
A OK Payday Loans Inc. v. R. – TCC: Taxpayer’s GST Refund Claim Out of Time, Court Recommends an Application for a Remission OrderREAD MORE »
506913 N.B. Ltd. v. The Queen – Tax Court Holds GST Auditors did not Violate the Jarvis RuleREAD MORE »
Tele-mobile Company Partnership v. The Queen: When a rebate isn’t a rebate for GST/HST purposesREAD MORE »
Boardwalk Equities Inc. V. The Queen – Federal Court of Appeal holds GST payable on the full cost of natural gas and electricity notwithstanding that part of that cost was paid directly to the suppliers by the province of AlbertaREAD MORE »