Commodity Tax | GetTaxNetPro

Hedges v. R. - FCA: Medical marihuana not zero-rated for GST purposes

Feb 03, 2016 By Bill Innes

Précis: The taxpayer sold medical marihuana which he treated as zero-rated for GST purposes and therefore did not collect or remit GST. CRA reassessed him for roughly $15,000 on his sales in 2007, 2008 and 2009. He appealed to the Tax Court where he was unsuccessful. He then appealed to the Federal Court of Appeal. The Court of appeal agreed with the Tax Court that medical marihuana was not a “drug” which was zero-rated for GST purposes and dismissed his appeal with costs.
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Lui v. R. - FCA: GST appeal dismissed - no reversible error in TCC decision

Jan 29, 2016 By Bill Innes

Précis: The taxpayer claimed a New Housing Rebate which was denied by CRA since she bought the land from one company and the home from another. The taxpayer dismissed her appeal on this point. It also held that she was out of time for another rebate, the “owner-built” rebate. The taxpayer appealed to the Federal Court of Appeal which dismissed the appeal, with costs, as it did not disclose any reversible error in the Tax Court.
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TricomCanada Inc. v. R - TCC: GST appeal - invoices produced were fraudulent

Jan 26, 2016 By Bill Innes

Précis: This decision is fact intensive but, in the end, fairly simple. CRA denied input tax credits (“ITCs”) of roughly $1,000,000 to the taxpayer on the purchase of gold from its alleged suppliers. CRA claimed, and the Court accepted, that the invoices it relied upon from its alleged suppliers were fraudulent and designed to conceal the identity of the person or persons actually supplying the gold.
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Olumide v. R. - FCA: No error by the Tax Court Judge - appeal dismissed

Jan 26, 2016 By Bill Innes

Précis: The taxpayer brought an application before Justice Woods in the Tax Court seeking to reopen two previous orders of the Tax Court made in separate GST appeals. Justice Woods dismissed the application without allowing an oral hearing on the basis that the two previous orders were both final and there was no basis upon which they could be reopened. On appeal the Federal Court of Appeal concluded that there was no error on the part of Justice Woods and dismissed the appeal with costs.
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Chen v. R. - TCC: GST notice of appeal filed late, no extension permitted

Jan 21, 2016 By Bill Innes

Précis: Mr. Chen purchased a home at 25 Torbec Avenue in Ottawa in late 2010 and moved in briefly. A few months later he purchased another home, moved out of 25 Torbec and rented the property. He obtained a New Housing Rebate for 25 Torbec but in 2012 CRA reassessed denying the Rebate on the basis that he had not intended to make 25 Torbec his primary residence. Mr. Chen filed a notice of objection and CRA confirmed the reassessment on April 12, 2013. On June 26, 2015, some 26 months after the date of the confirmation, Mr. Chen applied to the Tax Court for an extension of the time to file an appeal.
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University of Alta. v. R. - TCC: Campus had 25.36% commercial space for GST purposes

Jan 14, 2016 By Bill Innes

Précis: For GST purposes the University of Alberta was required to compute the percent of its campus which was used for commercial purposes; that computation in turn determined the amount of its input tax credits. The University, after accepting some of the Minister’s adjustments, contended for a figure of 25.36%; the Minister argued for a lower allocation of 14.12%.
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University of Cal. v. R. - TCC: Taxpayer’s computations of commercial use accepted by Court

Jan 14, 2016 By Bill Innes

Précis: For GST purposes the University of Calgary was required to compute the percent of its campus which was used for commercial purposes; that computation in turn determined the amount of its input tax credits. The University, after accepting some of the Minister’s adjustments, contended for allocations as follows:
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Vamathevan v. R. - TCC: No extension for GST/HST notice of objection - application out of time

Jan 12, 2016 By Bill Innes

Précis: The taxpayer applied for an extension of the time to file a notice of objection in respect of a new housing GST/HST rebate. The application was made more than one year and 90 days after the assessment in question. The Tax Court held that it could not allow the application despite some postal confusion arising out of the taxpayer’s original application for the rebate.
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Olumide v. R. - FCA: Taxpayer out of time for judicial review of GST rebate claims

Dec 18, 2015 By Bill Innes

Précis: Mr. Olumide applied for judicial review of a number of CRA decisions refusing him rebate claims. He claimed that his application was made in time because the claims were part of an “’ongoing matter’ not subject to any prescribed time periods for the filing of a judicial review application [para. 2]. Martineau J. in the Federal Court held that the 30 day limitation applied to each claim and the application of Mr. Olumide was therefore late and, in any event, had no reasonable chance of success. Mr. Olumide appealed that decision as well as another decision in which Justice Martineau had dismissed his application to clarify the first decision.
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Elim Housing Society v. R. - TCC: Long-term care facility entitled to full 83% GST rebate

Dec 07, 2015 By Bill Innes

Précis: This decision concerned whether a long-term care facility was subject to a 83% GST rebate, as contended by the taxpayer, or a 50% GST rebate as contended by the Crown:
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