Recent Posts

• Younis v. R. – TCC: Taxpayer self-supplied residence which he constructed and then occupied – therefore was subject to HST on the self-supply

  Oct 18, 2019 By Bill Innes

  Categories:

  • Bill Innes on Current Tax Cases
  • Commodity Tax
  • Federal Income Tax

  Précis: The taxpayer was assessed on the basis of self-supply on a residence which he constructed and then occupied. He argued that the property was supplied to a third party before he entered into a lease to occupy the property. The Court did not accept the evidence of a prior sale and dismissed the appeal without costs (this was an informal procedure appeal).
  Younis v. R. – TCC: Taxpayer self-supplied residence which he constructed and then occupied – therefore was subject to HST on the self-supplyREAD MORE »
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  High-Crest v. R. - TCC: Nova Scotia funded seniors home for the “purpose” of housing seniors

  Nov 16, 2015 By Bill Innes

  Categories:

  • Bill Innes on Current Tax Cases
  • Commodity Tax
  • Federal Income Tax

  Précis: This case turns on a very narrow point. High-Crest Enterprises Limited (“High-Crest”) built extensions to its senior facilities using support from the province of Nova Scotia. It was agreed that this was a self-supply and therefore subject to HST. The dispute was whether the HST was computed in accordance with section 191 or 191.1 of the Excise Tax Act (the “ETA”).
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  703008 B.C. Ltd. v. R. - TCC: Owner/builder leasing new condos as a financing method liable for GST

  Sep 04, 2015 By Bill Innes

  Categories:

  • Bill Innes on Current Tax Cases
  • Commodity Tax
  • Federal Income Tax

  Précis: The appellant constructed a number of condo units. As an innovative financing technique the units were initially leased to purchasers who had an option to purchase them. The appellant collected GST from the lessees. CRA disagreed and taxed the appellant on its self-supply of the property for rental purposes ($599,605.34). The appellant appealed to the Tax Court.
  703008 B.C. Ltd. v. R. - TCC: Owner/builder leasing new condos as a financing method liable for GSTREAD MORE »