NWorks Management Corp. (Globotech Communications) v. Lincourt, 2018 QCCQ 1021

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Summaries

Summary Under

recipient of supply could be invoiced for QST after the supplier was assessed therefor

In various transactions between January 1, 2010 and June 30, 2014, the appellant (“NWorks”) issued invoices to the respondent that quoted its...

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Summary Under

supplier who failed to charge QST could recover, following assessment, from recipient

A supplier (NWorks) charged GST, but failed to charge QST, on a number of supplies of services to the recipient thereof. When it was assessed by...

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Summary Under

purpose is to permit late recovery and matching ITC

Before concluding that QSTA s. 425 (equivalent to ETA . 223) could be satisfied by an invoice issued by the supplier to the recipient after the...

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