Jack Warren

The Appellant appealed reassessments denying input tax credits for HST paid to employment agencies that provided temporary workers.

The Minister argued the agencies were incapable of providing the services and the Appellant failed to meet documentary requirements.

The Tax Court of Canada allowed the appeal, finding that the agencies did provide the services and the Appellant's records satisfied the documentary requirements under the Excise Tax Act.

The Appellant, Bell Canada, appealed assessments under the Excise Tax Act requiring it to recapture input tax credits claimed for electricity purchases in Ontario.

The primary issue was whether the Appellant received a single supply of electricity or multiple supplies of electricity, delivery services, and regulatory services from local distributors.

The Tax Court of Canada held that the local distributors made a single supply of electricity, and the delivery and regulatory services were integral components of that overall supply.

Consequently, the Appellant was required to recapture the input tax credits attributable to the provincial portion of the HST paid on the electricity.

The appeal was dismissed with costs.

The Appellant claimed input tax credits (ITCs) for GST/HST payable on prepaid rent under concurrent leases of motor vehicles.

The Minister disallowed the ITCs on the basis that the Appellant failed to satisfy the documentary requirements under subsection 169(4) of the Excise Tax Act and the related Regulations, arguing that supporting documentation must be issued or signed by the supplier.

The Tax Court of Canada allowed the appeal, holding that the definition of "supporting documentation" in the Regulations is broad enough to include information stored electronically on the recipient's server, and does not strictly require a document issued or signed by the supplier unless it falls outside the enumerated forms.

The Court found the Appellant had obtained sufficient evidence to determine the ITCs.