Lauber v. Reid – Quebec Court of Appeal finds that unless otherwise stipulated, a contract price is exclusive of GST even if the supplier was not registered until invoicing
A Quebec real estate agent unsuccessfully took the position that a contract specifying a dollar amount for house renovation work to be done for the agent by a contractor (who did not register until the date she invoiced) was inclusive of GST and QST. In addition to finding that “the law [ETA s. 223, and QSTA equivalent] provides that unless specifically stipulated, GST and PST are not included in the gross price for the taxable goods or service,” Dutil JA also confirmed a finding below that “the right to bring an action to recover the sales taxes is not subject to the collector having been registered with the tax authorities when the services were provided.”
Neal Armstrong. Summary of Lauber v. Reid, 2016 QCCA 1587 under ETA s. 223(1).