1092072 Ontario Inc. (carrying on business as Elfe Juvenile Products) v. ARQ, 2017 QCCS 5369

Case tabs

Summaries

Summary Under

the wash-trading guidelines being too rigid, ARQ was directed to consider whether interest below 4% should be cancelled

The appellant (“Elfe”) had been advised by its auditors (MNP) that it was not required to charge QST on supplies by it to another company...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Summary Under

the rigid GST/QST policy of not cancelling interest below 4% on wash transactions is unlawful

The ARQ had the same published policy as CRA that it will consider cancelling the interest in excess of 4% for a failure to collect and remit...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.