Words and Phrases - "form"
Fiera Foods Company v. The King, 2023 TCC 140
registrant not required to demonstrate that invoice received in name of supplier was in fact “issued” by it
The two bakery plants of the appellant in Toronto were staffed in significant part by temporary workers (“TWs”), who were sourced from third...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(4) - Paragraph 169(4)(a) | no particular form of supplier documentation is required for ITC purposes | 328 |
| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) | no requirement that the tax be payable to a particular person | 288 |
Axamit Versa Inc. v. The King, 2022 TCC 163 (Informal Procedure)
the GST registration number need not be set out in a document issued to the ITC claimant by the supplier
The ARQ denied input tax credits claimed by the appellant (“Axamit”) for its 2015 year regarding GST charged by its landlord. Axamit did not...
Words and Phrases
form| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 223 - Subsection 223(2) | purpose of s. 223(2) | 253 |
| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(4) | unnecessary that the GST registration number be set out in a document issued by the supplier | 191 |
CFI Funding Trust v. The Queen, 2022 TCC 60
information stored on recipient's computer server qualifies as a "form"
A securitization trust (“CFI”) used a concurrent lease structure under which it became the concurrent (head) lessee of automobiles from...
Words and Phrases
form| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Regulations - Input Tax Credit Information (GST/HST) Regulations - Section 2 - Supporting Documentation | supporting documentation can be originated by the recipient and be in electronic form | 364 |
Morton v. The Queen, 2014 DTC 1093 [at at 3162], 2014 TCC 72 (Informal Procedure)
"form" includes forms that are not officially prescribed under the Act
After having filed returns for 1998-2001 that were essentially correct, the taxpayer submitted fraudulent T1 Adjustment Requests. Bocock J found...
Words and Phrases
form