Précis: The taxpayers, operating as “Annie’s Gas Bar and Variety”, sold a truck that had been used in their business but did not collect or remit GST/HST ($1,755). The invoice issued by the taxpayers did not indicate that it was a GST/HST registrant. That meant that the purchaser had to pay 13% Ontario retail sales tax (“Motor Vehicle Tax”) directly to the Province of Ontario (which assumed that this was a sale between non-registrants). The appeal was dismissed since the payment of Ontario tax by the purchaser did not relieve the appellants of their obligation to charge and remit GST/HST.
Aswal v. R. - TCC: GST/HST payable on sale of used truck - Ontario Motor Vehicle Tax irrelevantREAD MORE »