Top Ten Commodity Tax Cases of Last Year |
 | Our annual review of the commodity tax cases you must have a handle on includes discussion on some of the biggest cases decided in the last year as well as those that are ongoing and could change the face of commodity tax practice over the coming years. Some of the GST cases to be reviewed include: - North Shore Health Region (FCA) – self-supply rules
- Canadian Medical Protection Association – GST treatment of investment manager fees
- General Motors – input tax credits on pension plan expenses
- West Windsor Urgent Care – entitlement to GST rebate
- Byrnes – input tax credit offset where the input tax credit is statute barred
- Telus – input tax credit entitlement for expenses incurred by acquired business
- ICBC – GST appeal procedural issues
- UPS – entitlement to rebate for GST paid in error Among the PST cases to be discussed are:
- IBM – Ontario Court of Appeal decision on EHT liability
- Proctor & Gamble – Ontario Court of Appeal decision on pallets
- Petromont – Ontario Superior Court of Justice decision on PST on leased railcars used in Ontario.
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2008 Commodity Tax Symposium, September 22-24, 2008, Ottawa, ON Audio synchronized to PowerPoint presentation: 28 slides, length 1:31:38 Technical Paper: 53 pages |
