Section 224

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...

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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...

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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 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...

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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...

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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 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"...

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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...

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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 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...

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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 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...

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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...

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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...

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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.)

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...

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Administrative Policy

27 November 2003 Internal T.I. 2002-01805870 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...

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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