What kinds of cases are you looking for?   
< Previous Case Next Case >

GST — tax on purchase of commercial property

My client was a corporation that purchased a commercial property on a "GST-included" basis. The price included $30,000 of GST. The company, which was GST-registered, was not aware that it was required to self-assess GST on the purchase of the property. It did claim an input tax credit for the $30,000.

The CRA assessed the company for $30,000 of GST not paid on the self-assessment.

The CRA's assessment was correct. However, I identified a solution. I filed a rebate claim to recover the tax included in the purchase price, on the basis that the company had paid this amount as GST to the vendor in error. In my submission supporting the rebate, I explained in detail how the technical provisions of the GST legislation allowed this rebate to be paid.

The CRA agreed, and paid out a rebate that effectively offset the assessment for the GST the company had not paid.

Problem solved!

(2007)