Cases
Diamond Stacking Co. Ltd. v Zuo, 2019 BCSC 1849
A vendor certified that an 18-acre property was an exempt residential property and, when it was assessed by CRA for failure to charge GST on the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 194 | purchaser could not rely on a vendor’s GST exemption certificate where he knew of the property’s commercial use | 207 |
National Money Mart Co. v 24 Gold Group Ltd, 2017 ONSC 6373
The plaintiff sold unrefined gold to the defendant (“24 Gold”) during the 24 months ending in mid-2012. After an audit, CRA assessed the...
| 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 originally charged HST | 168 |
King Road Paving and Landscaping Inc. v Plati, 2017 ONSC 557
In finding that the contract price in a building contract which was silent on HST gave rise to an entitlement to collect HST in addition to the...
S.P. Holdings Canada Inc.. v. Ikea Ltd., [2001] GSTC 93 (Que CA)
The Court was prepared to assume (without deciding) that the right of action in s. 224 was not exclusive and that a right to recover GST could be...
Governor's Hill Development Ltd. v. Robert, [1993] GSTC 35 (Ont. Ct. G.D.), aff'd [1996] GSTC 43 (C.A.)
A clause in an agreement for the sale of a new condominium unit for a purchase price of $775,000 providing that "Vendor agrees to pay the GST"...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 223 - Subsection 223(1) | 87 |
See Also
2137691 Ontario Limited. v. Lucia Pessoa Park, 2018 ONSC 4218
The land for a large home in Oakville was divided by a corporation into three lots, so that the middle lot contained a pool house and hallway...
| 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 | 376 |
| Tax Topics - Excise Tax Act - Section 133 | supply of land occurred at the closing | 135 |
| Tax Topics - Excise Tax Act - Section 194 | purchaser entitled to rely on Statutory Declaration of the Vendor as to exempt status | 344 |
NWorks Management Corp. (Globotech Communications) v. Lincourt, 2018 QCCQ 1021
A supplier (NWorks) charged GST, but failed to charge QST, on a number of supplies of services to the recipient thereof. When it was assessed by...
| 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 | 383 |
| Tax Topics - Excise Tax Act - Section 225 - Subsection 225(4) - Paragraph 225(4)(c) | purpose is to permit late recovery and matching ITC | 141 |
Concol Construction Ltd. v. Andrews, [1995] GSTC 46 (Ont. Ct. J.)
GD - Ottawa Small Claims Ct
House D.J. stated (at p. 46-3):
"I am of the strong view that where an agreement for a sale is silent as to the GST...
Pellizzari v. 529095 Ontario Ltd., [1995] GSTC 51 (Ont. Ct. J.)
G.D. - Stratford Small Claims Ct.
Searle D.J. followed 390781 Alberta Ltd. v. Mensaghi, [1992] GSTC 10 in finding that s. 224 was intended to be...
Lloyd v. Reierson and Reierson Logging Ltd., [1995] GSTC 26 (B.C. Prov. Ct.)
But for the fact that the corporate defendant had admitted liability for unpaid GST, the plaintiff would have been unable to collect that amount...
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.)
A contract which a municipality entered into with a contractor in the fall of 1989 that provided that the price to be paid to the contractor for...
Administrative Policy
27 November 2003 Internal T.I. 2002-0180587 F - Mauvaise créance et taxes de vente
The accounts receivable of a taxpayer include GST and QST that is collectible by it on those sales. Before indicating that the write-off of the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(p) - Subparagraph 20(1)(p)(i) | no bad debt deduction for write off of GST/QST | 158 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(16) | bad debt credit is not an ITC | 99 |