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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.
Justice robertj hogan
Tax court
National revenue
Stikeman elliott
Corpfinance international limited
Cfi funding trust
Canada revenue agency
Excise tax act
Justice robert
Master concurrent lease agreements
Initial leases
Prepaid rent
Relevant period
Input tax credit information
Concurrent leases
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