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The Tax Court dismissed Michelle Qureshi’s income tax and GST appeals, finding she bought the condominium for speculative resale rather than as a residence.
The Tax Court quashed Dionne Smith’s application for an extension of time to object to a GST new housing rebate assessment for lack of jurisdiction.
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.
La Cour canadienne de l’impôt accueille la requête : l’appel est annulé, sans frais, parce qu’un désistement antérieur visait la même cotisation.
The Tax Court fixed costs after a mixed result in three related tax appeals, awarding no costs on the two corporate appeals and $25,000 to the Crown on the individual appeal.
The Tax Court of Canada allowed an application, finding credible evidence that a GST Notice of Objection was effectively transmitted on August 20, 2024.
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 held the notice of assessment was sent, making the taxpayer’s objection and extension requests out of time. The appeal was quashed for lack of jurisdiction.
Appeal dismissed in a GST new housing rebate dispute. The Court found the appellant did not prove an intent to occupy the Cambridge property as a primary residence.
The Tax Court quashed a GST appeal after finding no valid, timely notice of objection was proved and no statutory power existed to extend the deadline.
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