Canada Case Law

614730 Ont. Inc. v. The Queen

Court

Tax Court of Canada

The Court held the Minister assessed on a limited basis under s.169 and did not deny ITCs on the alternative statutory basis (s.141.01 regarding purpose of making taxable supplies) or on a defined financial‑services basis in the Reply; because the expenses for insurance litigation and roof-related matters were incurred in connection with the termination/disposition of the Appellant's commercial rental activity they were acquired in the course of commercial activities and the Appellant was entitled to the specified ITCs (with adjustments), while other claims lacking nexus to commercial activit…

Source excerpt

• Input tax credits
• Commercial activity
• Financial services
• Assessment basis
• Insurance litigation

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Nipigon v. Red Rock

Court

Supreme Court of Canada

The Supreme Court of Canada held that a municipal cost-sharing agreement fixed the assessment basis as it existed when made, despite later reassessment in one municipality.

• Cost-sharing agreement
• Assessment basis
• Debenture apportionment
• Reassessment effects
• Interpretation of "actual" assessments
• Statutory-interpretation

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