Chew Estate v. The Queen, [2013] GSTC 52, 2013 TCC 89 (Informal Procedure) -- summary under Paragraph 225(4)(b)

quarterly reporting period ending on June 30, 2009 was within 4 years of the quarterly reporting period ending on June 30, 2005

The registrant, who had a quarterly GST reporting period, had acquired a property for personal use, but converted it to commercial use (for...

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