Précis: Marine Atlantic had reached a prior agreement with the Crown to be bound by the results of a Tax Court Appeal being pursued by a competitor ferry operator (the “BCF appeal”). The Tax Court rendered its decision in the BCF appeal but the appellant rejected the decision on the basis that admissions made by the appellant in the BCF appeal would not be made in the appeal of Marine Atlantic. The Crown moved for an order that Marine Atlantic was bound by the prior agreement. The Tax Court held that the admissions at issue in the BCF appeal were such that they left the issue of GST Input Tax Credits unresolved in the Marine Atlantic appeal. As a result it declined to issue the order sought by the Crown.
Marine Atlantic Inc. v. R. - TCC: Appellant in GST appeal not bound by prior agreement with CrownREAD MORE »