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Canada Case Law

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Tax law 2024 FC 1090

3533158 Canada Inc. v. Canada (Attorney General)

Court
Federal Court

The Federal Court dismissed a mandamus application for GST/HST input tax credit refunds, finding the claims were time-barred on the assessment date and no CRA misconduct was shown.

  • Gst/hst
  • Excise tax act
  • Input tax credits
  • Limitation periods
  • Mandamus
  • Gst-hst
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Canada decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.

Source links and collection timestamps are retained alongside the indexed records.