4 total
Appeal allowed; appellant may claim previously omitted input tax credits from prior reporting periods.
The appellant, an industry funding organization, claimed input tax credits (ITCs) in its December 2013 GST/HST return.
It later discovered it had omitted ITCs from its 2012 reporting periods and sought to include them in the December 2013 return.
The Minister denied the unclaimed ITCs on the basis they were statute-barred.
The Tax Court allowed the appeal, holding that subsection 296(2) of the Excise Tax Act permits the inclusion of ITCs from preceding reporting periods when assessing the net tax for a particular reporting period, provided they would otherwise have been available for carry forward.
The court stayed the action and directed the registrar to issue a notice considering dismissal.
The court considered a motion under Rule 2.1.01 to dismiss the plaintiff's action as frivolous or vexatious.
The registrar was directed to give notice to the plaintiff that the court is considering dismissal, to stay the plaintiff’s actions pending the outcome of the written hearing, and to limit further filings to the plaintiff’s written submissions.
The endorsement sets out procedural steps for both the registrar and the parties.
The court stayed the plaintiff's action and issued a notice to consider dismissing it as frivolous.
The court considered a motion under Rule 2.1.01 to dismiss the plaintiff's action as frivolous and vexatious.
The statement of claim was found to be very poorly pleaded and would require amendment to allow a response.
The court ordered that the plaintiff be given notice and an opportunity to make submissions as to why the claim should not be dismissed, and stayed the action pending the outcome of the written hearing.
Court of Appeal overrules Umlauf, holding legal conclusions are not deemed admitted on default judgment.
The appellants appealed a decision refusing to set aside a default judgment against them for unpaid freight services and breach of statutory trust.
A five-judge panel of the Court of Appeal was convened to reconsider its prior decision in Umlauf v. Umlauf regarding deemed admissions on default.
The Court overruled Umlauf, holding that while facts pleaded in a statement of claim are deemed admitted when a defendant is noted in default, conclusions of law and mixed fact and law are not.
However, the Court dismissed the appeal, finding the motion judge made no error in refusing to set aside the default judgment because the appellants failed to file an adequate record and the evidence supported the findings of a 2% monthly interest agreement and the director's personal liability for knowing assistance in the corporation's breach of statutory trust.
