2 total
GST appeal allowed in part; taxpayer qualified as small supplier for 2011-2013 but not 2014-2016.
The Appellant appealed a GST assessment for the 2011-2016 reporting periods.
The Minister assessed her on the basis that she remained a registrant under a historical GST/HST number assigned to a defunct sole proprietorship, despite her having relocated and changed her business to providing secretarial services.
The Tax Court found that for 2011-2013, she was not a registrant in respect of her new business and qualified as a small supplier, allowing the appeal for those periods.
For 2014-2016, her revenues exceeded the small supplier threshold, making her a deemed registrant, and the appeal for those periods was dismissed.
Privacy Case allowed
The accused was charged with sexual assault and sexual touching of a child under sixteen years of age.
The Crown's case rested primarily on the testimony of the eight-year-old complainant, who alleged that his grandfather had licked his fingers and inserted them into his anus.
The accused denied all allegations.
The trial judge assessed the credibility and reliability of both the child witness and the accused, applying the framework from R. v. W(D) and contemporary jurisprudence regarding child testimony.
The court found the child to be a credible and reliable witness and rejected the accused's denial, finding him guilty of both charges.
