Archives - 2016

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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

  Categories:

  • Bill Innes on Current Tax Cases
  • Commodity Tax
  • Federal Income Tax

  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%.
  University of Alta. v. R. - TCC: Campus had 25.36% commercial space for GST purposesREAD MORE »
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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

  Categories:

  • Bill Innes on Current Tax Cases
  • Commodity Tax
  • Federal Income Tax

  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:
  University of Cal. v. R. - TCC: Taxpayer’s computations of commercial use accepted by CourtREAD MORE »