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GST Litigation

Archives - September 2015

Posts tagged "GST Litigation"

Esmezyan v. R. - TCC: Court denies application to extend time to file GST objection
Sep 09, 2015 By Bill Innes
Categories:
Précis: The taxpayer applied to extend the time to file a notice of objection to a GST assessment. The notice of assessment was sent by registered mail and signed for by his wife. He and his wife were separated and he claimed she never passed on the notice of assessment.
Esmezyan v. R. - TCC: Court denies application to extend time to file GST objectionREAD MORE »
Mehravaran v. R. - TCC: Court affirms net worth assessments based on power of attorney
Sep 09, 2015 By Bill Innes
Categories:
Précis: Ms. Mehravaran was estranged from her husband for several years. Although they lived under the same roof they barely communicated. Her husband and her son, Amin, were engaged in businesses of importing goods, rugs, bicycles, boats, all-terrain vehicles and motorcycles.
Mehravaran v. R. - TCC: Court affirms net worth assessments based on power of attorneyREAD MORE »
703008 B.C. Ltd. v. R. - TCC: Owner/builder leasing new condos as a financing method liable for GST
Sep 04, 2015 By Bill Innes
Categories:
Précis: The appellant constructed a number of condo units. As an innovative financing technique the units were initially leased to purchasers who had an option to purchase them. The appellant collected GST from the lessees. CRA disagreed and taxed the appellant on its self-supply of the property for rental purposes ($599,605.34). The appellant appealed to the Tax Court.
703008 B.C. Ltd. v. R. - TCC: Owner/builder leasing new condos as a financing method liable for GSTREAD MORE »
9114-4766 Québec v. R. - TCC: Solomonic decision - no ITCs but no penalty either for proto-businesses
Sep 03, 2015 By Bill Innes
Categories:
Précis: This is a recently translated decision of Lamarre J. rendered before she was appointed Associate Chief Justice. Essentially the case dealt with 7 number companies which acquired software with the intention of starting net businesses which would provide financial simulation services. Each of the corporations claimed ITCs. The Minister denied the ITCs and imposed penalties under section 285 of the Excise Tax Act (the “ETA”) on the basis that they had never in fact entered into commercial activities since the web sites were never operative.
9114-4766 Québec v. R. - TCC: Solomonic decision - no ITCs but no penalty either for proto-businessesREAD MORE »
Garmeco Canada v. R. - TCC: Court refuses to pierce corporate veil for GST purposes
Sep 02, 2015 By Bill Innes
Categories:
- Bill Innes on Current Tax Cases
- Commodity Tax
Précis: The appellant was a corporation that formed part of a complex organization of corporations all of which were ultimately owned and controlled by Mrs. Hilda Georges Abou Rached. The appellant paid various expenses incurred by corporations within the group and claimed ITCs in respect of payments made by members of the group. The Court dismissed the appeal (with the exception of $33.09 in ITCs it allowed) and awarded costs of $1,000 to the Crown.
Garmeco Canada v. R. - TCC: Court refuses to pierce corporate veil for GST purposesREAD MORE »

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