Montecristo Jewellers Inc. v. The Queen, 2019 TCC 31
| Court | Tax Court (Canada) |
| Case Date | January 31, 2019 |
| Jurisdiction | Canada (Federal) |
| Citations | 2019 TCC 31 |
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4 practice notes
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GST/HST On Exports From Canada Ships, Carriers, And Place Of Delivery
...The place of delivery is determined with reference to the applicable sale of goods legislation. Montecristo Jewellers Inc. v. The Queen (2019 TCC 31) is an important decision from the Tax Court which closely examined the requirements for zero-rating under s. 12(a) of Schedule VI and adds to......
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Important Cross-Border GST/HST Developments From 2019
...services to non-residents, maintaining Canadian competitiveness in the global marketplace. Footnotes 1 Montecristo Jewellers Inc. v. R, 2019 TCC 31 (Tax Court of 2 Sunshine Coach Ltd v. R, 2019 TCC 72 (Tax Court of Canada). 3 CIBC World Markets Inc. v. R, 2019 FCA 147 (Federal Court of Appe......
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Montecristo Jewellers Inc. v. Canada, 2020 FCA 12
...the appellant’s appeal from reassessments made under Part IX of the Excise Tax Act, R.S.C. 1985, c. E-15 (Act). For reasons cited 2019 TCC 31, the Tax Court rejected the appellant’s contention that jewellery sold pursuant to what the appellant called its Export Sales Procedure......
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Escape Trailer Industries Inc. v. Canada (Attorney General), 2020 FCA 54
...due to a lack of interest rather than any change of Parliament’s intention. Citing from Montecristo Jewellers Inc. v. The Queen, 2019 TCC 31, [2019] G.S.T.C. 10, at para. 70 (Montecristo), Escape Trailer argues that the intent of the ETA is to limit the imposition of GST/HST to goods and se......
2 cases
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Escape Trailer Industries Inc. v. Canada (Attorney General), 2020 FCA 54
...due to a lack of interest rather than any change of Parliament’s intention. Citing from Montecristo Jewellers Inc. v. The Queen, 2019 TCC 31, [2019] G.S.T.C. 10, at para. 70 (Montecristo), Escape Trailer argues that the intent of the ETA is to limit the imposition of GST/HST to goods and se......
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Montecristo Jewellers Inc. v. Canada, 2020 FCA 12
...the appellant’s appeal from reassessments made under Part IX of the Excise Tax Act, R.S.C. 1985, c. E-15 (Act). For reasons cited 2019 TCC 31, the Tax Court rejected the appellant’s contention that jewellery sold pursuant to what the appellant called its Export Sales Procedure......
2 firm's commentaries
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GST/HST On Exports From Canada Ships, Carriers, And Place Of Delivery
...The place of delivery is determined with reference to the applicable sale of goods legislation. Montecristo Jewellers Inc. v. The Queen (2019 TCC 31) is an important decision from the Tax Court which closely examined the requirements for zero-rating under s. 12(a) of Schedule VI and adds to......
-
Important Cross-Border GST/HST Developments From 2019
...services to non-residents, maintaining Canadian competitiveness in the global marketplace. Footnotes 1 Montecristo Jewellers Inc. v. R, 2019 TCC 31 (Tax Court of 2 Sunshine Coach Ltd v. R, 2019 TCC 72 (Tax Court of Canada). 3 CIBC World Markets Inc. v. R, 2019 FCA 147 (Federal Court of Appe......