23 March 2017 CBA Commodity Taxes Roundtable, Q.11(b)

Policy Tabs

Summaries

Summary Under

an unpaid GST/HST remittance obligation can be offset against an ITC if the vendor and purchaser amalgamate

Corporation A is assessed for its failure to have charged GST/HST on inter-corporate supplies of management services to Corporation B, which was...

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Summary Under

Amalco can issue invoice on behalf of one predecessor re purchase by another predecessor

If A is assessed for failure to charge GST/HST to B, and then then amalgamate, Amalco may generally claim an input tax credit for the GST/HST that...

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