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The Tax Court dismissed a GST/HST bad-debt appeal, finding no sufficient proof of individual collection efforts, no proven write-off in the books, and unmet remittance conditions.
The Tax Court allowed a GST/HST appeal in part, holding the returns were misrepresented through neglect or carelessness, but the Minister did not prove gross negligence penalties.
The Tax Court held the First Floor sale was taxable, but the failure-to-file penalty was vacated after accepting the effect of retroactive GST registration cancellation.
Appeal under section 323 of the Excise Tax Act partly allowed. The Court reduced the derivative assessment by $5,693.79 and referred the matter back for reassessment.
The Tax Court dismissed an appeal from denial of the New Residential Rental Property Rebate, finding the first lease was only six months and no one-year expectation existed.
The Tax Court dismissed a late GST/HST New Residential Rental Property Rebate appeal, holding subsection 296(2.1) did not apply and no time extension was available.
The Tax Court allowed Mr. Talukdar’s GST/HST new housing rebate appeal, finding he intended the condo as his primary residence and was the first occupant.
Two GST/HST appeals were denied. The Tax Court found the appellants were builders, made a self-supply of their home, could not use the personal-use exception, and owed tax based on a $915,000 value.
The Tax Court held that the appellant ceased to be a de jure director when the corporation was dissolved and was never a de facto director, so the ETA limitation period had expired.
The Tax Court dismissed Lazaros Gaitanis’s appeal from a GST/HST new housing rebate assessment because he did not prove the required intention at signing.
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