See Also
MELP Enterprises Ltd. v. The King, 2024 TCC 130
The appellant was assessed for 12 reporting periods pursuant to a document whose first page was a summary of the aggregate results of the assessment. Sommerfeldt J noted (at para. 36):
Subsection 300(2) suggests that, even though there might be only one notice of assessment, if multiple reporting periods are covered by that notice, it is appropriate for the Minister, in that notice, to issue multiple assessments (presumably, a separate assessment for each reporting period).
He further indicated that although “section 306 implies that there is to be a separate appeal for each assessment or reassessments” (para. 38), Rule 25 contemplated that “if a person desires to appeal in respect of more than one assessment or reassessment under the ETA, the person may join the various appeals and their respective assessments in a single notice of appeal” (para. 39). However, in light of ETA s. 309(1) (para. 40):
[W]here more than one assessment is joined in a notice of appeal, the assessments, throughout the judicial process in this Court, retain their separate identities as individual assessments for specific reporting periods.
Accordingly, the appeal before him was of 12 assessments.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Agency | agency implied on the basis of conduct/ acts of agent were those of principal | 173 |
| Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part V - Section 5 | a Canadian agent’s services were not zero-rated since they were partly performed in Canada | 258 |
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 1 - Institutional Health Care Service | services provided by Canadian agent on behalf of a Mexican hospital were not exempted under V‑II‑2 because they were performed in part out of its (non-hospital) Canadian facilities | 122 |
| Tax Topics - Excise Tax Act - Section 142 - Subsection 142(1) - Paragraph 142(1)(g) | services performed by Mexican hospital were partly performed in Canada by virtue of its Canadian agent, so that their place of supply under s. 142(1)(g) was in Canada | 147 |
| Tax Topics - Excise Tax Act - Section 143 - Subsection 143(1) | Mexican hospital was carrying on business in Canada by reason of its Canadian agent’s activities | 288 |