Précis: Living Friends Tree Farm was a partnership of Mr. and Mrs. Dahl which was registered for GST purposes. They claimed input tax credits (“ITCs”) of $15,689 in 2009 in respect of their activity on a 10 acre Christmas tree farm they operated. The Minister subsequently reassessed denying the ITCs on the basis that they did not have a business operation. The Tax Court examined the facts and agreed with the Minister’s position. As a result the appeal was dismissed. There was no order as to costs as this was an informal procedure appeal.
Living Friends Tree Farm v. R. - TCC: Christmas tree farm not a business operationREAD MORE »