What kinds of cases are you looking for?    < Previous Case Collections — holding off on collecting on incorrect GST/HST assessmentGST/HST — Advertising servicesGST — air travel commissionsGST — builder built home for personal useGST — builder of new home was not who CRA thought it wasGST/HST — Cancelling interest on "wash transaction"GST — cleaning up years of failure to charge GST on management feesGST — community centre constructionGST/HST — convincing CRA that it was too late to assessGST — corporation providing health care servicesGST/HST — credit for net tax wrongly remittedGST — dental clinicGST — directors' liability (car dealership)GST — directors' liability (company dissolved)GST — director's liability (construction contractor)GST — director's liability (corporate lawyer)GST — directors' liability (person never agreed to be a director)GST — directors' liability (public company)GST — director's liability (restaurant owner)GST — directors' liability assessment — individual was 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miscellaneous adjustmentsGST/HST — new housing rebateGST/HST — net tax refund approvedGST/HST — no "substantial renovation" of apartment buildingGST — partnership assessment was out of timeGST — purchase of real estateGST/HST — purchases by President as agentGST — rebate for ship towed out of the countryGST/HST — rebate to builder of student residenceGST — recognizing when a second objection had to be filedGST/HST — recovering HST not paid on sales incentivesGST/HST — recovering tax from customers after CRA assessmentGST — reducing assessment by almost 90%GST/HST — reducing assessment on self-supply of new homeGST — registrants were not associatedGST — reopening audit after expiry of appeal periodGST — retroactively deeming a business to be GST-registeredGST — sales of condominiumsGST — school board's liability eliminatedGST — services to insolvent companies were zero-ratedGST/HST — services to US company were zero-ratedGST/HST — services were zero-ratedGST — stopping a client from being driven out of businessGST — summer camp teaching English as a second language was exemptGST — tax on purchase of commercial propertyGST — tire installer neglecting to bill GSTGST — townhouse renovationsGST/HST — valuation of student residenceGST — voluntary disclosure — negotiating interest relief and income tax offsetGST — voluntary disclosure acceptedGST — voluntary disclosure of GST collected on commercial rentsGST — voluntary disclosure of management feesGST — waiver of interestGST — waiver of interest and penaltyGST — waiver of penaltyGST — wash transactionGST — were courses educational or recreational?PST — director's liabilityPST — directors' liability (car dealership)PST — directors' liability re data conversion projectPST — eliminating assessment for tax collected by franchisorPST — invoices written up incorrectlyPST — reducing tax on sale of book with CD-ROMPST — refund of tax on supermarket constructionIncome tax — $2 million payment on retirement was tax-freeIncome tax — another refund where return filed lateIncome tax — assessment for transfer by tax debtorIncome tax — auditor demanding too muchIncome tax — builder built home as personal residenceIncome tax — cancelling source deductions assessmentIncome tax — capital gains vs. incomeIncome tax — charitable donation of kidney beansIncome tax — charitable donation to US religious schoolIncome tax — child support deductionIncome tax — claiming business losses from past yearsIncome tax — companies were not carrying on Personal Services BusinessIncome tax — corporation was bare trusteeIncome tax — costs of mother's Notice of Objection deductibleIncome tax — CRA chasing widow for deceased's RRSPIncome tax — deduction for Power of Attorney feesIncome tax — donations to suspect charity allowedIncome tax — expenses against unreported incomeIncome tax — expenses of setting up a film shelterIncome tax — general anti-avoidance ruleIncome tax — getting the $500,000 capital gains exemptionIncome tax — 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expensesCollections — execution preventing sale of propertyPayroll withholdings — directors' liability (company dissolved)Payroll withholdings — directors' liability (public company)Payroll withholdings — penalty for late remittanceYour problem goes here Next Case > GST — getting CRA to honour a retroactive registration My client was a corporation that had sold a parcel of land to another company for $8 million. The purchaser provided its Business Number to confirm that it was GST-registered, so that my client was not required to collect GST on the sale. Unfortunately, neither side (or their lawyers) realized that the number provided was an "RC" corporate income tax registration number, not an "RT" GST number. The purchasing company was not in fact GST-registered. The CRA audited the transaction and proposed to assess my client for the GST $560,000 plus interest and penalty. My client could not seek to recover the GST from the purchaser, because by this time the purchaser had no assets. My client's advisers wisely went to the CRA and arranged for it to backdate the purchaser's GST registration to before the closing. This should have been enough to get the auditor to back down. However, the auditor proposed to assess anyway, stating that the backdated registration of the purchaser did not undo the vendor's liability for not having collected and remitted GST at the time of closing. At this point the client came to me for help. I wrote to the auditor, pointing out that the CRA's policy in other reported cases was to take the position that a backdated registration is valid, and retroactively changes a taxpayer's obligations. I quoted from Court cases where the CRA took this position. I cited the GST legislation referring to an "effective date" of registration, and quoted from Court cases where an "effective date" of cancellation of a registration was considered valid. I also justified the backdated registration on technical grounds, as the purchasing company had committed to take over leases and was thus required to register for GST by the date of closing. I pointed out that if the auditor wanted to take the position that the "effective date" of registration set by the CRA was not valid, this would be inconsistent with the position the CRA had taken in other files. I requested that this matter be referred to Headquarters, and stated that regardless of the outcome I would be publicizing this matter in my GST publications, as the CRA's policy in this respect should be known and should be consistent. Seven months later, the auditor wrote back to say that he would not be proceeding with the assessment. Problem vanished!