Section 224

Cases

National Money Mart Co. v 24 Gold Group Ltd, 2017 ONSC 6373

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 225 - Subsection 225(4) - Paragraph 225(4)(c) purchaser was not precluded from ITC claim where vendor had not orginallly charged HST 156

King Road Paving and Landscaping Inc. v Plati, 2017 ONSC 557

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S.P. Holdings Canada Inc.. v. Ikea Ltd., [2001] GSTC 93 (Que CA)

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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.)

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 223 - Subsection 223(1) 85

See Also

2137691 Ontario Limited. v. Lucia Pessoa Park, 2018 ONSC 4218

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Residential Complex exemption applied to the sale of a portion of a large home 352
Tax Topics - Excise Tax Act - Section 133 supply of land occurred at the closing 131
Tax Topics - Excise Tax Act - Section 194 purchaser entitled to rely on Statutory Declaration of the Vendor as to exempt status 326

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

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 223 - Subsection 223(1) recipient of supply could be invoiced for QST after the supplier was assessed therefor 319
Tax Topics - Excise Tax Act - Section 225 - Subsection 225(4) - Paragraph 225(4)(c) purpose is to permit late recovery and matching ITC 124

Concol Construction Ltd. v. Andrews, [1995] GSTC 46 (Ont. Ct. J.)

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Pellizzari v. 529095 Ontario Ltd., [1995] GSTC 51 (Ont. Ct. J.)

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Lloyd v. Reierson and Reierson Logging Ltd., [1995] GSTC 26 (B.C. Prov. Ct.)

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Winnipeg Waste Disposal Limited Partnership v. The City of Portage La Prairie, [1992] GSTC 11 (Man. Q.V.), briefly aff'd [1993] GSTC 10 (Man. C.A.)

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