Skip to Main Content

Français | Home | Instant Trial | Contact Us | Sign On to Taxnet Pro

1-866-609-5811

Commercial Activity

Archives - 2015

Posts tagged "Commercial Activity"

Andrei 95 Holdings Ltd. v. R. - TCC: Legal fees for shareholder fight not subject ITCs
Nov 04, 2015 By Bill Innes
Categories:
Précis: The appellant incurred legal fees during the course of a dispute between it, its shareholders and the shareholder of other businesses in which they were involved. The appellant claimed ITCs on those legal fees on the basis that it was engaged in the commercial activity of providing consulting services and the legal fees were incurred during the course of that commercial activity.
Andrei 95 Holdings Ltd. v. R. - TCC: Legal fees for shareholder fight not subject ITCsREAD MORE »
Grondin v. R. - TCC: No GST rebate on land acquired to build personal home
Oct 14, 2015 By Bill Innes
Categories:
Précis: Mr. Grondin purchased a piece of land in vacant land in Rockland, Ontario, on November 30, 2010, for consideration of $93,000, plus $12,090 in GST/HST. He sold it in 2012 and applied for a rebate of the GST/HST, which was denied and he then appealed to the Tax Court.
Grondin v. R. - TCC: No GST rebate on land acquired to build personal homeREAD MORE »
Gutbucket Inc. v. R. - TCC: Book collecting a hobby of shareholder - no entitlement to ITCs
Jul 14, 2015 By Bill Innes
Categories:
- Bill Innes on Current Tax Cases
- Commodity Tax
Précis: The taxpayer claimed ITCs for 2007, 2008 and 2009 totalling $2,555.87 on expenses associated with two residential properties it owned in Guelph and Waterloo, Ontario. The principal of the taxpayer, Mr. Sobara, testified that the condominium in Waterloo was used to store a rare book collection that he had been assembling.
Gutbucket Inc. v. R. - TCC: Book collecting a hobby of shareholder - no entitlement to ITCsREAD MORE »
Rasmussen v. R. – TCC: Taxpayer not entitled to ITC’s from his horse racing venture – not a commercial activity
Feb 17, 2015 By Bill Innes
Categories:
Rasmussen v. R. – TCC: Taxpayer not entitled to ITC’s from his horse racing venture – not a commercial activityREAD MORE »

Feed for Insight blog posts

Categories

Bill Innes on Current Tax Cases
Commodity Tax
Corporate Tax
Employment Insurance/CPP
Federal Income Tax
International Tax
Personal Tax, Estate & Wealth Planning
Provincial Tax
Other
Artificial Intelligence and Machine Learning

Archives

October 2016 (1)
January 2016 (2)
November 2015 (1)
October 2015 (1)
July 2015 (1)
February 2015 (1)
2015 (4)

At Thomson Reuters, we all have a shared responsibility to do business in ways that respect, protect and benefit our customers, our employees, our communities, and our environment.

Thomson Reuters Canada Limited