Précis: The appellant operated a motel in Nova Scotia. It was assessed GST/HST on unreported revenues. The revenues were determined from occupancy reports it made to a third party: Check Ins Nova Scotia. The Tax Court accepted the third party evidence and dismissed the appeal except for a small concession made by the Crown: income from the rental of space for an ATM was from a financial service and therefore exempt from GST/HST. There was no order as to costs since this was an informal procedure appeal.
Fundy Spray Motel v. R. - TCC: GST payable established from third party recordsREAD MORE »