1378055 Ontario Limited v. The Queen, 2019 TCC 149 -- summary under Paragraph (b)

Summary Under
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) - Element B - Paragraph (b)
services respecting proposed development of a property did not constitute a use of the property

The appellant (“137ON”), which was a corporation owned by members or affiliates of the Foley family that owned 10 residential rental...

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Words and Phrases
use
Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 138 - Subsection 138(1) 2-part test applied for admitting documents after trial 130
Tax Topics - Excise Tax Act - Regulations - Input Tax Credit Information (GST/HST) Regulations - Section 3 - Paragraph 3(c) - Subparagraph 3(c)(iii) statement of terms of payment was implied 186
Tax Topics - Excise Tax Act - Regulations - Input Tax Credit Information (GST/HST) Regulations - Section 3 - Paragraph 3(b) - Subparagraph 3(b)(i) failure to quote registration number was fatal 106
Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(2) oral testimony sufficient to determine allocation of invoice between prospective commercial development activity and current exempt residential rental activity 189
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) - Element B - Paragraph (c) invoices allocated between commercial and exempt activities based on general oral testimony 155