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Appeal partly allowed on HST reassessment. The Court held the property sale was exempt because the renovation was abandoned after demolition and before substantial reconstruction.
La Cour des impôts a conclu que M. Fadali était un « builder » pour 5B Carluke, mais a ordonné que la pénalité de retard soit recalculée en tenant compte du rabais accordé.
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.
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 FCA upheld the Tax Court: Amex’s MRP expenses were incurred in the context of a single composite supply whose predominant element was the extension of credit (an exempt financial service), therefore the expenses were not incurred in the course of a commercial activity and ITCs under s.169(1) are not available; Travel Certificate Payments do not qualify for notional ITCs under s.181(5) because they arise from the exempt activity; s.141.01(4) does not recharacterize the free rewards as taxable supplies.
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The Tax Court dismissed an HST input tax credit appeal after finding the claimed expenses were not proven to relate to commercial activities and the required records were inadequate.
Appeal dismissed: Court found on balance of probabilities that subcontractors’ invoices were sham accommodation invoices, Burraq did not acquire labour services from them and thus was not entitled to claimed ITCs; SUNRISE invoice lacked required registration information and Dodge Charger use was not shown to be business use (no logbook); penalties under s.285 were upheld based on knowledge or willful blindness and gross negligence as applicable.
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It is not necessary to determine the zero-rated extent of each individual insurance policy to calculate ITCs for general head office and overhead GST; the entitlement must be determined based on the business as a whole and under the allocation and classification framework of s.141.02 for financial institutions. The Federal Court of Appeal set aside the Tax Court judgment and remitted the matter to the Tax Court to classify the inputs and calculate the ITCs accordingly.
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The Court held that the reimbursed services were for the exclusive personal use of employees and not consumed or used in relation to the appellants' activities as employers; therefore s.175(1) does not operate to create non-creditable tax charged for the purposes of the public service body rebate and the Minister properly disallowed the rebate.
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The judge did not err in law in applying the O.A. Brown test because the statutory definitions were broad and did not clearly mandate treating invoice line items as separate supplies; on the facts, the judge reasonably and non-palpably-erred-ly concluded that delivery and regulatory charges were integral components of a single supply of electricity by Local Distributors, and therefore the appeal is dismissed with costs.
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