Cases
Diamond Stacking Co. Ltd. v Zuo, 2019 BCSC 1849
The Defendant purchased from the Plaintiffs for a purchase price of $2.7 million an 18-acre B.C. property, which included 16 acres devoted to...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 224 | no entitlement to recover interest under s. 224 | 272 |
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 224 | registrant could bring a motion for declaration that HST was owing to it without complying with s. 224 | 272 |
| Tax Topics - Excise Tax Act - Section 133 | supply of land occurred at the closing | 135 |
Administrative Policy
CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 25
Respecting the application of s. 194 where the vendor is a non-resident, CRA stated:
Where the non-resident supplier erroneously states or...