Cases
Résidences Majeau Inc. v. Canada, 2010 FCA 28
Majeau built an addition on one of its properties for a total cost of $1,295,688, but calculated its GST owing on the basis that the FMV of the...
See Also
Mediclean Incorporated v. The Queen, 2022 TCC 37
After the Tax Court had ruled that the cleaning staff utilized by the taxpayer in its cleaning business were independent contractors rather than...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 261 - Subsection 261(1) | ITCs denied to a registrant who paid HST to unregistered suppliers - but s. 261(1) rebate accorded under s. 296(2.1) | 390 |
| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(4) | Systematix applied to deny ITCs where only BNs, not registration numbers, obtained | 130 |
| Tax Topics - Excise Tax Act - Section 296 - Subsection 296(2.1) | Minister required to apply rebate for HST allegedly paid out of negligence | 275 |
| Tax Topics - Excise Tax Act - Section 298 - Subsection 298(4) - Paragraph 298(4)(a) | no carelessness in being misled by literal statement on CRA website | 177 |
| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(5) | CRA allowed ITCs for suppliers whose registration numbers were not obtained but which in fact were registrants | 93 |
| Tax Topics - Excise Tax Act - Section 225 - Subsection 225(1) - A - Paragraph A(a) | unregistered independent-contractor staff who were mistakenly paid HST were required to file returns and remit such tax | 193 |
Vocan Health Assessors Inc. v. The Queen, 2021 TCC 49
The appellant supplied assessment reports to insurance companies or law firms regarding individuals injured in motor vehicle accidents. The...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 2 | facility for assessing injured individuals in order to report to insurers was not a health care facility, and the individuals were not “patients” | 291 |
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 1 - Health Care Facility | assessment facility for supplies to insurers of injury assessment reports was not a health care facility | 172 |
| Tax Topics - General Concepts - Agency | injury assessors were not agents given lack of control over them | 56 |
Frank-Fort Construction Inc. v. The Queen, 2020 TCC 6
The taxpayer was a corporation with no employees which, through its principal, built new homes through third-party contractors and sold them....
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 163 - Subsection 163(2) | taxpayer not subject to penalty where its CPA firm made inexplicable errors | 207 |
Kion v. The Queen, 2009 TCC 447
The Kions, who carried on business in partnership, notified the Minister in March 2000 that as natural persons they were relieved of any liability...
Tchebotar v. The Queen, [2013] GSTC 43, 2013 TCC 32 (Informal Procedure)
The appellants shredded all their sales records but "were fastidious in recording and categorizing their business expenses" (para. 25). Campbell...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Regulations - Input Tax Credit Information (GST/HST) Regulations - Section 2 - Intermediary | sales records shredded | 51 |
Canpar Developments Inc. v. The Queen, 2011 GSTC 118, 2011 TCC 353 (Informal Procedure)
As a prospective lender was unwilling to refinance debt owing by the appellant, the appellant transferred real property to its two individual...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(1) | 61 |
Administrative Policy
May 2019 CPA Alberta CRA Roundtable, GST Session – Q.7
Where GST/HST returns are unfiled due to administrative bookkeeping or accounting oversight, is the penalty applicable? CRA noted that given that...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 163 - Subsection 163(2) | generally no ETA s. 285 gross negligence penalty for interpretive errors | 0 |
31 October 2016 Interpretation 164696
In response to a question on how the gross negligence penalty is calculated, CRA referred to the A-B formula in s. 285(a), and stated:
[T]he...
25 February 2016 CBA Roundtable, Q. 9
Does CRA agree (consistently with Last, 2012 TCC 352, at para. 127 and Khan, 2011 TCC 481, paras. 15-16) that gross negligence penalties cannot be...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 296 - Subsection 296(2.1) | using VDP assessment to access rebate claim | 135 |
| Tax Topics - Income Tax Act - Section 163 - Subsection 163(2) | penalty where no return filed | 94 |
May 2016 Alberta CPA Roundtable, GST Q.5
What is current policy in applying s. 285 penalties, e.g., respecting different kinds of mistake on the same return? CRA responded:
Below are...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 163 - Subsection 163(2) | factors taken into account/report approved | 228 |