Tan v. R. - TCC: Appellant not entitled to GST ITCs where receipts did not contain suppliers’ GST registration numbers

Tan v. R. - TCC:  Appellant not entitled to GST ITCs where receipts did not contain suppliers’ GST registration numbers

http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/109814/index.do

Tan v. The Queen (May 12, 2015 – 2015 TCC 121, Masse D.J.).

Précis:  The appellant operated a restaurant and claimed GST input tax credits (ITC’s) in the amount of $2,533.22 which were denied by CRA on the basis that the receipts did not contain the GST registration numbers of the suppliers.  At trial the taxpayer managed to get the Crown to agree to additional ITCs of $819.25 based on a review of the documentation.  The Court dismissed the appeal for the balance of the ITCs claimed on the basis that the provision of receipts with GST registration numbers was a mandatory requirement of the Excise Tax Act.

Decision:  The taxpayer argued that CRA had registration numbers of the suppliers and she should not be penalized for having obtained valid receipts without such registration numbers.  The Court held that the provision of receipts with registration numbers was a mandatory requirement:

[20]        It is clear that it is the duty of a claimant of Input Tax Credits to obtain the information required by s. 169(4) of the Act and s. 3 of the Regulations, from its suppliers before making any claim for the ITCs, not after the fact. It is undoubted that these requirements are mandatory. The information required includes the GST number of the claimant’s suppliers. It is not up to the Minister to track down this information as suggested by the Appellant. This would put too heavy a burden on those who are charged with the administration of the Excise Tax Act.

TAGS:  Excise Tax Act, GST Litigation, Input Tax Credits