Bell was denied favourable goods and services tax (“GST”) treatment of its purchase of electricity, which was determined to be a single supply for the purpose of claiming input tax...
Loyalty point programs demonstrate that, for GST/HST purposes, a payment can be received in its entirety as both a commercial and exempt amount. The Federal Court of Appeal (“FCA”) recently...
Questions on tax jurisdiction currently cause headaches for many taxpayers attempting to resolve a tax issue. It can be difficult to determine whether the Tax Court of Canada (“TCC”) or...
In Deans Knight Income Corp. v Canada, 2023 SCC 16, (“Deans Knight”) the Supreme Court of Canada (“SCC” or “the Court”) dismissed the taxpayer’s appeal, holding that the General Anti-Avoidance...
