Précis: The taxpayer was incorporated by a Mr. Billing and provided trucking services. It claimed that the services it provided were zero-rated but CRA assessed it for GST. The taxpayer appealed to the Tax Court in respect of 2012 and 2013. The Court held that the taxpayer had not established on the evidence that it had provided zero-rated trucking supplies. The Court did however adjust its receipts and, accordingly, its Input Tax Credits for 2012. An appeal for 2013 was quashed since no notice of objection had been filed. There was no order as to costs since this was an informal procedure appeal.
2269619 Ontario Inc. v. R. - TCC: Trucking company did not provide zero-rated suppliesREAD MORE »