The appellant appealed a reassessment denying an input tax credit (ITC) of $675 for GST paid on commercial rent.
The sole issue was whether the appellant had obtained the lessor's GST number before filing its return, as required by paragraph 169(4)(a) of the Excise Tax Act and the related Regulations.
The Minister argued the appellant needed a signed document from the lessor.
The Tax Court of Canada held that the legislation does not require the information to be in a specific form or a single document.
Accepting the uncontradicted testimony of the appellant's president that he obtained the GST number orally and provided it to the accountants before the return was filed, the Court allowed the appeal and referred the matter back for reassessment to allow the ITC.
