Section 223

Subsection 223(1) - Disclosure of Tax

Cases

National Money Mart Co. v 24 Gold Group Ltd, 2018 ONCA 812

A supplier (“Money Mart”) did not charge HST on a sale of unrefined gold. Later it was audited and assessed for the missing HST, and on...

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Occo Developments Ltd. v. McCauley, 1996 CanLII 4803 (NBCA)

The appellant (“Occo”) sold a residential unit to the respondent and charged and collected GST. In May 1994, Occo received notice that...

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Governor's Hill Development Ltd. v. Robert, [1993] GSTC 35 (Ont. Ct. G.D.), aff'd [1996] GSTC 43 (C.A.)

A statement in an agreement of purchase and sale that the "vendor agrees to pay the GST on Penthouse #19" was interpreted to mean that the vendor...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 224 86

Woodlawn Construction Ltd. v. Bedford Waterfront Development Corp. Ltd., [1993] GSTC 34 (NSSC T.D.)

The plaintiff was precluded from adding GST to the unit price that had won it a bid to work on a construction project given that the instructions...

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See Also

NWorks Management Corp. (Globotech Communications) v. Lincourt, 2018 QCCQ 1021

In various transactions between January 1, 2010 and June 30, 2014, the appellant (“NWorks”) issued invoices to the respondent that quoted its...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 224 supplier who failed to charge QST could recover, following assessment, from recipient 156
Tax Topics - Excise Tax Act - Section 225 - Subsection 225(4) - Paragraph 225(4)(c) purpose is to permit late recovery and matching ITC 141

Lauber v. Reid, 2016 QCCA 1587

Under the terms of a contract for home renovation work to be performed for the appellant (a real estate agent) by the respondent, the respondent...

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Articles

GST M 300-7-7, "Co-operative Advertising", : The registered recipient of a supply can prepare and sign documentation that meets the requirements so long as the supplier accepts the documentation and ensures that it adequately discloses the amount of tax paid.

Subsection 223(2)

See Also

Agence du revenu du Québec v. 9141-5315 Québec Inc., 2017 QCCQ 12233

A Revenue Quebec inspector purchased food at the Tim Hortons restaurant of the accused and the cashier did not provide him with a receipt. The...

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