CFI Funding Trust v. The Queen, 2022 TCC 60
| Jurisdiction | Federal Jurisdiction (Canada) |
| Court | Tax Court (Canada) |
| Citation | 2022 TCC 60 |
| Date | 09 June 2022 |
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2 practice notes
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Fiera Foods Company v. The King, 2023 TCC 140
...possessed the documentation with the prescribed information at the time the relevant return was filed, and CFI Funding Trust v The Queen, 2022 TCC 60 (“CFI”) at paragraph 48 for the proposition that the documentation need not be signed by the supplier provided that the claiman......
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It Doesn't Have To Be Issued By The Vendor: Tax Court Confirms Satisfactory Input Tax Credit Documentation
...1. All references to legislation are to the Excise Tax Act, RSC 1985, c. E-15. unless otherwise stated. 2. CFI Funding Trust v The Queen, 2022 TCC 60. 3. Input Tax Credit Information (GST/HST) Regulations, 4. See Bass, Neil. Asset Securitization: A Sales Tax Perspective, Symposium Papers (C......
1 cases
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Fiera Foods Company v. The King, 2023 TCC 140
...possessed the documentation with the prescribed information at the time the relevant return was filed, and CFI Funding Trust v The Queen, 2022 TCC 60 (“CFI”) at paragraph 48 for the proposition that the documentation need not be signed by the supplier provided that the claiman......
1 firm's commentaries
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It Doesn't Have To Be Issued By The Vendor: Tax Court Confirms Satisfactory Input Tax Credit Documentation
...1. All references to legislation are to the Excise Tax Act, RSC 1985, c. E-15. unless otherwise stated. 2. CFI Funding Trust v The Queen, 2022 TCC 60. 3. Input Tax Credit Information (GST/HST) Regulations, 4. See Bass, Neil. Asset Securitization: A Sales Tax Perspective, Symposium Papers (C......