Précis: The question in this appeal was very narrow:
[1] The issue in this appeal is whether, or to what extent, a purchaser of goods who pays the required Goods and Services Tax ("GST") under Part IX of the Excise Tax Act ("ETA" or "Act") to a person who is registered as a supplier, but may not be a supplier, is entitled to input tax credits ("ITCs") if the purported supplier, among other things, does not remit the GST to the Receiver General. And if the purchaser in such circumstances is not entitled to ITCs, is it entitled to a rebate of tax paid in error? (Section 261 and subsection 296(2.1) of the ETA.)
SNF L.P. v. R. - TCC: Taxpayer entitled to GST Input Tax Credits where vendor has GST numberREAD MORE »