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The Tax Court allowed Peloton’s GST appeal, holding the road race was commercially tied to sponsorship contracts and related inputs qualified for ITCs.
The Tax Court of Canada granted Future Electronics a permanent confidentiality order, allowing limited redactions of transcript excerpts to protect confidential commercial information.
The Appellant failed to discharge the burden to rebut the Minister's assessment assumptions and provided insufficient evidence to overturn the assessments; the Respondent conceded limited additional ITCs which were allowed; the Respondent did not meet the onus to prove gross negligence under s.285, so penalties were not imposed.
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The court held that s.182 of the ETA applied to the damage payment from McKesson — the payment was made as a consequence of a contract modification and was otherwise than as consideration for supply, therefore McKesson was deemed to have paid and the appellant to have collected the tax, which the appellant was required to remit; separately, the appellant lacked the prescribed valid supplier registration numbers on the Service Stakkers invoices at the time the ITCs were claimed, so the ITCs were properly disallowed under s.169(4)(a) and the Regulations; the reassessments and associated penalti…
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The litigation costs were not incurred in the course of a commercial activity under s.141.1(3)(a) because the requisite connection to the Spectrum sale was absent; a mere 'but for' relationship (sale produced funds that were later misappropriated) is insufficient—the connection must relate to entering into, implementation of or enforcement of the commercial activity (or to activities integral to winding up the business), which was not the case here where the business had been terminated and the suit sought recovery of monies taken from the corporation after the sale.
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The court held the 2005 letters did not validly end the loan, and the 2009 agreements kept interest payable until repayment. Unjust enrichment was set aside.
The Court found the substance of Emergis's supply was the payment of drug benefits to plan members (captured by s.123(1)(f.1)) but concluded the group of services were administrative services in relation to payment and thus are "prescribed services" under regulation 4(2)(b); Emergis was not a person at risk under reg 4(3), so paragraph (t) excludes the supply from the definition of "financial service" and the appellant's rebate claim failed.
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The court settled the post-trial order in a contract and equity dispute, confirming liability findings, unpaid interest, unjust enrichment compensation, GST relief, and set-offs.
The Federal Court held that the CRA Manager had no power to cancel underlying GST owing and reasonably refused further relief from penalties and interest.
The municipal appraiser's valuation of the property at $269,500 on April 21, 2005 was accepted as the best objective evidence, establishing the half interest value of $134,750; the appellant failed to prove she provided consideration or an antecedent contractual debt entitling her to subrogation under Art.1656; the timing and circumstances (after a third-party notice) reinforced that s.325 applied; accordingly the assessment under s.325 ETA was upheld and the appeal dismissed.
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