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The Tax Court dismissed Anastasia Goncharova’s GST/HST new housing rebate appeal, finding the condominium was not acquired as the family’s primary residence.
The Tax Court dismissed Web Listings Inc.’s application to extend time to object to GST/HST assessments, finding the mailing evidence showed notice through an authorized online account.
HST payable under the ETA is a tax debt owed to the Crown and collected by the supplier as agent/trustee; because the HST was not a liability owed to the supplier in its personal capacity (and s.224 did not apply as the supplier had not remitted), the mutuality requirement for contractual set-off was not met and Glencore could not set off HST against supplier liabilities; the supervising judge properly exercised her s.11 CCAA discretion to order Glencore to pay unpaid HST to the Receiver as agent for CRA, but it was unreasonable to require Glencore to pay interest and penalties assessed again…
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The Federal Court granted Hillcore’s judicial review, finding the CRA Collections Officer made a fresh but unreasonable refusal to refund seized funds, and remitted the matter for redetermination.
The Tax Court’s factual findings that the Property was similar to premises such as a hotel and that all or substantially all supplies were for continuous possession/use of less than 60 days brought the Property within the carve‑out to the definition of "residential complex" in s.123(1), making the sale a taxable supply; the Federal Court of Appeal found no reviewable error in those findings and dismissed the appeal.
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The Federal Court dismissed Mr. Gerlings’ judicial review, finding he was not registered under the ETA and that assessment-related procedural fairness issues belong in the Tax Court of Canada.
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.
The judge found on the evidence that Access Cash owned and operated the ATMs and provided the network connection and transaction processing, and that River Cree's payments represented consideration for the taxable predominant element (the exclusive right to place and operate ATMs and process transactions) rather than exempt financial services; no joint venture existed; these factual findings were not shown to be palpably and overridingly erroneous and therefore the appeal was dismissed.
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The JVAs conferred on MC contractual rights to lease and manage the Properties (a joint property interest in the leasing/use and in GROI), established mutual control via joint venture management committees, evidenced an expectation of profit and gave MC a contractual right to shared GROI; on that basis MC and the Owners were joint venturers and the Minister's assessments/reassessments must be referred back for reconsideration on that basis.
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The court refused to order a Jarvis voir dire after a Vukelich hearing, finding the defence allegations that a CRA audit was a ruse were speculative and unsupported.
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