Jayco, Inc. v. The Queen, 2018 TCC 34
| Jurisdiction | Federal Jurisdiction (Canada) |
| Citation | 2018 TCC 34 |
| Court | Tax Court (Canada) |
| Date | 16 February 2018 |
-
- This document is available in original version only for vLex customers
View this document and try vLex for 7 days - TRY VLEX
- This document is available in original version only for vLex customers
3 practice notes
-
Important GST/HST Developments From 2018
...the later date was accepted. Footnotes 1 Callidus Capital Corporation v Canada, 2018 SCC 47 (Supreme Court of Canada). 2 Jayco, Inc. v R, 2018 TCC 34 (Tax Court of Canada [General 3 Stewardship Ontario v R, 2018 TCC 59 (Tax Court of Canada [General Procedure]). 4 Tozer v R, 2018 TCC 56, (Ta......
-
Montecristo Jewellers Inc. v. The Queen, 2019 TCC 31
...is to be, “delivered or made available” in or outside Canada, respectively, to the recipient of the supply. [87] In Jayco, Inc. v Canada, 2018 TCC 34, [2018] TCJ no 22 (QL) [Jayco], D’Auray J. distilled the approach to be taken in the application of the place of supply rules. [33] It was no......
-
Montecristo Jewellers Inc. v. Canada, 2020 FCA 12
...is to be interpreted in the same manner as the concept of delivery in the applicable sales of goods legislation (Jayco, Inc. v. The Queen, 2018 TCC 34, [2018] T.C.J. No. 22, at paragraph 80). The British Columbia Sale of Goods Act, R.S.B.C. 1996, c. 410 defines “delivery” to m......
2 cases
-
Montecristo Jewellers Inc. v. The Queen, 2019 TCC 31
...is to be, “delivered or made available” in or outside Canada, respectively, to the recipient of the supply. [87] In Jayco, Inc. v Canada, 2018 TCC 34, [2018] TCJ no 22 (QL) [Jayco], D’Auray J. distilled the approach to be taken in the application of the place of supply rules. [33] It was no......
-
Montecristo Jewellers Inc. v. Canada, 2020 FCA 12
...is to be interpreted in the same manner as the concept of delivery in the applicable sales of goods legislation (Jayco, Inc. v. The Queen, 2018 TCC 34, [2018] T.C.J. No. 22, at paragraph 80). The British Columbia Sale of Goods Act, R.S.B.C. 1996, c. 410 defines “delivery” to m......
1 firm's commentaries
-
Important GST/HST Developments From 2018
...the later date was accepted. Footnotes 1 Callidus Capital Corporation v Canada, 2018 SCC 47 (Supreme Court of Canada). 2 Jayco, Inc. v R, 2018 TCC 34 (Tax Court of Canada [General 3 Stewardship Ontario v R, 2018 TCC 59 (Tax Court of Canada [General Procedure]). 4 Tozer v R, 2018 TCC 56, (Ta......