Sivakumar v. R. – TCC: Taxpayer’s “Partial Move” Into New House Did Not Entitle Her to New Housing GST RebateREAD MORE »
Tsenkova v. R. – TCC: Taxpayer Successfully Appeals Denial of GST/HST New Residential Property RebateREAD MORE »
Two Contrasting Extension Applications in the Tax CourtREAD MORE »
Napoli v. R – TCC: GST New Housing Rebate/Rental Housing Rebate Both DeniedREAD MORE »
Daruwala et al. v. R. – TCC: Court Rejects Crown’s Application to Join Another Taxpayer in a GST AppealREAD MORE »
Three W Canada v. R. – TCC: Recruiter of Foreign Students Subject to GST for Services Rendered in CanadaREAD MORE »
A OK Payday Loans Inc. v. R. – TCC: Taxpayer’s GST Refund Claim Out of Time, Court Recommends an Application for a Remission OrderREAD MORE »
Tele-mobile Company Partnership v. The Queen: When a rebate isn’t a rebate for GST/HST purposesREAD MORE »
Boardwalk Equities Inc. V. The Queen – Federal Court of Appeal holds GST payable on the full cost of natural gas and electricity notwithstanding that part of that cost was paid directly to the suppliers by the province of AlbertaREAD MORE »
Large Corporations and the Fine Line between “Issues” and “Reasons” – Canadian Imperial Bank of Commerce v. The QueenREAD MORE »