The appellant and respondent brought cross-motions regarding a settlement agreement in a GST appeal.
The appellant argued a binding agreement was reached in March 2019 for a global settlement of $550,000, while the respondent sought to enforce a written Settlement Agreement signed in April 2019 based on specific ITC adjustments.
The Tax Court of Canada found the April 2019 Settlement Agreement was the only valid agreement between the parties.
The appellant's motion was dismissed and the respondent's motion to confirm the reassessments and dismiss the appeal was allowed.
