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Tax Court of Canada Decision: Exclusions from the Financial Service Definition in Part IX of the Excise Tax Act Work As Intended to Stop GST/HST Tax Base Erosion | Stikeman Elliott LLP

On July 19, 2022, the Tax Court of Canada (“TCC”) dismissed a major Canadian Bank’s appeal (the “Bank” or the “Appellant”) regarding the characterization of a supply made by the.

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GST/HST Input Tax Credit Claims: Does the Supporting Documentation Need to be Issued by the Supplier? | Stikeman Elliott LLP

On June 9, 2022, the Tax Court of Canada (“TCC”) allowed CFI Funding Trust’s (“CFI”) appeal in relation with the input tax credits (“ITC”) it claimed for prepaid rent paid in connection.

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