Précis: This decision concerned a claim by the taxpayer for ITCs on expenses incurred in 2008 and 2009 (and a small claim based on a reconciliation error). The taxpayer’s parent corporation, Garmeco Canada International Consulting Engineers Ltd. (Garmeco) had advanced funds to it to pay the expenses in question. Garmeco had then filed a claim for the same ITCs. Garmeco filed an appeal in the Tax Court when its ITC claim was rejected by the Minister. That appeal was dismissed by the Tax Court in 2015. It was only then that the taxpayer made its claim for the same ITCs. The Tax Court dismissed the appeal on the basis that subsection 225(4) of the Excise Tax Act (ETA) barred the claim as statute-barred after 4 years. The taxpayer’s claim that a CRA officer had advised that Garmeco should make the claim for ITCs did not entitle the taxpayer to an extension of the statutory 4 year limitation period. There was no order as to costs.
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