Glencore Canada Corporation v. FTI Consulting Canada Inc., 2026 BCCA 167

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Summaries

Summary Under

a recipient could not set off HST owing by it to a supplier (who never remitted that HST) against a debt owing by the supplier to it

The appellant, Glencore, relied on a set-off clause in the long-term metals supply contract between it and a third party (“TNB”) to pay...

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Summary Under

debate as to whether a supplier’s only recourse against a recipient for failure to pay HST is under s. 224

After finding that s. 224 did not deem the recipient of a supply of metals (Glencore) to owe the HST on the supply to the supplier (TNB) in its...

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