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Agence du revenu du Québec, 2021 QCCQ 12822-- summary under Paragraph 2900(2)(b) Summary Under Tax Topics- Income Tax Regulations- Regulation 2900- Subsection 2900(2)- Paragraph 2900(2)(b) the applicable salaries of employees engaged in SR&ED but who did not record their time could not be recognized Although the ARQ accepted that the taxpayer was carrying on SR&ED, the taxpayer had failed to establish with any convincing evidence what proportion of the remuneration of its employees qualified under Regulation 230R1 (s. 230)(b) – equivalent to federal Reg. 2900(2)(b)) as being amounts that could reasonably be considered to be in respect of the prosecution of such SR&ED. ...

. … … When the true character of the relief sought in this case is considered, the request for payment of the refund is an attempt to short-circuit the recourse mechanisms established by Parliament. ...

She brought this motion pursuant to s. 86 of the Tax Court of Canada Rules (General Procedure) to compel the Financial and Consumer Affairs Authority of Saskatchewan (“FCAA”) to turn over certain documents that she considered to be relevant to her appeal. ...

However, Westcoast submitted, contrary to the finding below, that the employees should be considered to have consumed or used the services “in relation to activities of [Westcoast]” so as to generate ITCs under s. 175(1)(c). ...

After confirming the finding below that the employees should not be considered to have consumed or used the services “in relation to activities of [Westcoast],” so that no ITCs were generated to Westcoast under s. 175(1)(c), Stratas JA went on to reject the Westcoast submission that s. 170(1)(b)(ii) allowed Westcoast to claim ITCs on the basis of services being supplied “exclusively for the personal consumption, use or enjoyment” of employees, stating (at para. 8): ExxonMobil held (at para. 37) that “[s]ection 170 deals with input tax credits that may be claimed with respect to benefits in kind provided to employees” [emphasis added]. … [G]iven that the appellant did not acquire the services, it could not provide them as in kind benefits. ...

After he had requested the certified record contemplated by Federal Court Rules 317 and 318 (containing materials that CRA had considered), he was contacted by a journalist inquiring about the application. ...

It remains to be considered whether the present case falls within that rule. ...

(It is not at all apparent what difference this would have made even if he had considered those clauses.) ...

The King, 2022 TCC 163 (Informal Procedure)-- summary under Subsection 223(2) Summary Under Tax Topics- Excise Tax Act- Section 223- Subsection 223(2) purpose of s. 223(2) The ARQ denied input tax credits claimed by Axamit for its 2015 year regarding GST charged by its landlord, because Axamit had not provided the ARQ with any document issued by the landlord as the ARQ considered to be required by the definition in Input Tax Credit Information (GST/HST) Regulations of “supporting documentation.” ...

The King, 2022 TCC 163 (Informal Procedure)-- summary under Subsection 169(4) Summary Under Tax Topics- Excise Tax Act- Section 169- Subsection 169(4) unnecessary that the GST registration number be set out in a document issued by the supplier The ARQ denied input tax credits claimed by Axamit for its 2015 year regarding GST charged by its landlord, because Axamit had not provided the ARQ with any document issued by the landlord as the ARQ considered to be required by the definition in the Input Tax Credit Information (GST/HST) Regulations of “supporting documentation.” ...