Conrod v. Abbott

Conrod v. Abbott

On the evidence the $40,000 purchase price was not shown to be exclusive of HST, Conrod failed to prove the price excluded HST, and therefore the claim for $5,600 HST was dismissed.

Citation
2008 NSSM 58
Parties
Claimant: Rickey Conrod; Defendant: Adriane Abbott
Court
Nova Scotia Small Claims Court
Jurisdiction
Canada
Judgment Date
9 April 2008
Procedural Posture
Small Claims Court / Decision
Outcome
Claim dismissed.
Legal Topics
Hst/gst Collection and Remittance, Verbal Contract Interpretation, Vendor Invoice and Registration Obligations, Liability for Sales Tax
Source Language
English
Tax Law Contract Law Sales of Goods Hst/gst Collection and Remittance Verbal Contract Interpretation Vendor Invoice and Registration Obligations Liability for Sales Tax

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Parties

Rickey Conrod

Claimant

Adriane Abbott

Defendant

Procedural Posture

Small Claims Court / Decision

Legal Issues

  1. 1 Whether the $40,000 purchase price was exclusive of HST
  2. 2 Whether the vendor (Conrod) was obliged to collect and remit HST
  3. 3 Whether Abbott was liable to pay HST after purchasing equipment in her name

Ratio Decidendi

On the evidence the $40,000 purchase price was not shown to be exclusive of HST, Conrod failed to prove the price excluded HST, and therefore the claim for $5,600 HST was dismissed.

Court Disposition

Claim dismissed.

Orders

  • Claim dismissed.