The plaintiff brought a motion for summary judgment seeking $1,573,903.94 from the defendant for unremitted HST on the sale of unrefined gold.
The Canada Revenue Agency had audited the plaintiff and assessed the outstanding HST, which the plaintiff paid.
The defendant argued the claim was precluded by the Excise Tax Act and statute-barred under the Limitations Act, 2002.
The court found no genuine issue requiring a trial, holding that the cause of action under section 224 of the Excise Tax Act only arose when the plaintiff paid the tax, meaning the limitation period had not expired.
Summary judgment was granted.
