8 March 2018 CBA Commodity Tax Roundtable, Q.15

Policy Tabs

Summaries

Summary Under

subject to s. 169(5), supplier’s registration number must be valid on due date

Systematix Technology (2006 TCC 277, aff’d 2007 FCA 226) stated: “there must be a registration number assigned to the supplier in conformity...

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Summary Under

CRA has discretion to waive requirement for contemporaneously valid vendor registration number

After noting that, to comply with s. 169(4)(a), the registration number supplied by a vendor “must be valid at the time the tax in respect of...

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