2 total
Dentist's provision of artificial teeth and related services constituted a single exempt supply of dental services, precluding ITC claims.
The appellant, a dentist, claimed input tax credits (ITCs) for HST paid in respect of his dental practice, arguing that he made single, zero-rated supplies of artificial teeth to his patients.
The Minister assessed the appellant, disallowing the ITCs on the basis that the appellant made multiple supplies, including exempt dental services.
The Tax Court of Canada found that the appellant made a single supply to each patient, but that the predominant element of the supply was the provision of exempt dental services, not zero-rated artificial teeth.
As the business involved making exempt supplies, it was not a commercial activity, and the appellant was not entitled to the ITCs.
The appeals were dismissed.
Tax assessment appeals dismissed; court found appellant collected provincial sales tax but mistakenly remitted it federally.
Enterprise Rent-A-Car appealed four tax assessments totaling approximately $1.5 million for unremitted Ontario retail sales tax (RST) on insurance premiums.
Enterprise brought a motion for summary judgment, arguing it had collected and remitted federal Harmonized Sales Tax (HST) to the Canada Revenue Agency, not RST.
The court evaluated the credibility of Enterprise's affiant and found that Enterprise had in fact collected RST but mistakenly remitted it to the federal government.
The court granted boomerang summary judgment in favour of the Minister and dismissed the appeals.
