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Canada Case Law

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Excise tax act 2026 TCC 59

Moseley v. The King

Court
Tax Court of Canada

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.

  • Residential complex exemption
  • Subsection 9(2) exemption
  • Registration cancellation retroactivity
  • Assessments and penalties
  • Input tax credits
  • Ministerial assessment authority
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Canada decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.

Source links and collection timestamps are retained alongside the indexed records.