3 April 2017 Interpretation 164742

Policy Tabs

Summaries

Summary Under

court costs award not consideration for a supply

A registered corporation, in a judgment for infringement of its copyright, was awarded costs on a solicitor and client scale plus GST/HST thereon....

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Summary Under

court award of costs plus GST/HST did not affect ability to claim ITCs for legal expenses

A registered corporation, in a judgment for infringement of its copyright, was awarded costs on a solicitor and client scale plus GST/HST thereon....

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Summary Under

litigant receiving a court award of costs plus GST/HST is not required to report such tax

CRA considered that as court awards of costs (including any award on a solicitor and client scale) “do not constitute consideration for a...

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