Lohas Farm Inc. v. The Queen, 2019 TCC 197

JurisdictionFederal Jurisdiction (Canada)
CourtTax Court (Canada)
Citation2019 TCC 197
Date19 September 2019
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3 practice notes
  • Fiera Foods Company v. The King, 2023 TCC 140
    • Canada
    • Tax Court (Canada)
    • September 20, 2023
    ...enforced, the courts have been flexible with the document requirements in the Information Regulations: Lohas Farm Inc v The Queen, 2019 TCC 197 at paragraph 146, and Bijouterie Almar Inc v The Queen, 2010 TCC 618 at paragraphs 71 and [139] The Appellant cites Forestech Industries Ltd v The ......
  • When CRA Wrongly Denies Input Tax Credits (ITCs) For Businesses That Use Agents: A Canadian GST/HST Tax Trap
    • Canada
    • Mondaq Canada
    • March 10, 2023
    ...names another party as the recipient, the vendor received payment for the invoice from your business. In Lohas Farm Inc v The Queen, 2019 TCC 197, the taxpayer purchased and exported over 3,500 Apple iPhones. To do this, the taxpayer's director asked friends to purchase the phones from the ......
  • Noteworthy GST/HST Decisions In Real Estate From 2019
    • Canada
    • Mondaq Canada
    • January 14, 2020
    ...v. R, 2019 TCC 4 (Tax Court of Canada). Ngai v. R, 2019 FCA 181 (Federal Court of Appeal). Ibid at para 20. Lohas Farm Inc. v. Canada, 2019 TCC 197 (Tax Court of Anand v. R., 2019 TCC 119 (Tax Court of Canada). Lohas Farm Inc. v. Canada, 2019 TCC 197 (Tax Court of Canada). About BLG The con......
1 cases
  • Fiera Foods Company v. The King, 2023 TCC 140
    • Canada
    • Tax Court (Canada)
    • September 20, 2023
    ...enforced, the courts have been flexible with the document requirements in the Information Regulations: Lohas Farm Inc v The Queen, 2019 TCC 197 at paragraph 146, and Bijouterie Almar Inc v The Queen, 2010 TCC 618 at paragraphs 71 and [139] The Appellant cites Forestech Industries Ltd v The ......
2 firm's commentaries
  • When CRA Wrongly Denies Input Tax Credits (ITCs) For Businesses That Use Agents: A Canadian GST/HST Tax Trap
    • Canada
    • Mondaq Canada
    • March 10, 2023
    ...names another party as the recipient, the vendor received payment for the invoice from your business. In Lohas Farm Inc v The Queen, 2019 TCC 197, the taxpayer purchased and exported over 3,500 Apple iPhones. To do this, the taxpayer's director asked friends to purchase the phones from the ......
  • Noteworthy GST/HST Decisions In Real Estate From 2019
    • Canada
    • Mondaq Canada
    • January 14, 2020
    ...v. R, 2019 TCC 4 (Tax Court of Canada). Ngai v. R, 2019 FCA 181 (Federal Court of Appeal). Ibid at para 20. Lohas Farm Inc. v. Canada, 2019 TCC 197 (Tax Court of Anand v. R., 2019 TCC 119 (Tax Court of Canada). Lohas Farm Inc. v. Canada, 2019 TCC 197 (Tax Court of Canada). About BLG The con......

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