In Club Intrawest v The Queen,¹ the Tax Court of Canada considered certain intricate and novel issues. The court grappled with whether Club Intrawest made supplies, the nature of Club Intrawest’s supplies, the place of these supplies, and whether a single supply could have a dual tax status.

Human rights are about each of us living in dignity and the human rights project is about standing up to injustice and showing solidarity in the face of oppression. Due to economic globalization, operations of transnational corporations have an impact on local and international markets and affairs of state.

The Great-West Life Assurance Company appealed from assessments issued by the Canada Revenue Agency and sought a rebate of GST that it argued had been paid in error to one of its suppliers for the provision of financial services.

The concept of claiming input tax credits for private businesses that provide both taxable and exempt services has recently been explored by the Tax Court of Canada.

Whether an imported good is for “domestic” or for “other” purposes is an important distinction for customs because importers of goods “for domestic purposes” must pay customs duties ranging from eight per cent to 9.5 per cent of the declared value of the goods, while goods for “other” purposes are duty-free when imported into Canada.

While the Court of Quebec had just ruled in the Stamatopoulos v. Revenu Québec case, the Tax Court of Canada, through Justice Rip, also made its ruling on February 1, 2016 substantially in favour of the taxpayer in SNF L.P. v. Her Majesty The Queen.

Litigating parties must consider the potential cost implications of every stage of litigation.

If the Canada Border Services Agency has made an error during a tariff classification verification, the importer may file a request for re-determination to appeal the assessment of duties.

A partnership is a person for GST/HST purposes under Part IX of the Excise Tax Act (Canada), and, subject to limited exceptions, anything done by a person as a member of a partnership is deemed to have been done by the partnership and not by the person. The result of these rules is effectively to treat a partnership like a legal person, similar to a corporation, for GST/HST purposes.

Jean-Guillaume Shooner and Guy P. Martel look at the Federal Court's decision in The Queen v. Callidus Capital Corporation, which examined Crown's absolute priority regarding proceeds remitted to secured creditors from the assets of a tax debtor that are deemed to be held in trust prior to such tax debtor's bankruptcy.