TricomCanada Inc. v. The Queen, 2016 TCC 8
Jurisdiction | Federal Jurisdiction (Canada) |
Court | Tax Court (Canada) |
Subject Matter | CRIMINAL LAW,INCOME TAX,EVIDENCE |
Date | 11 January 2016 |
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2 practice notes
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TricomCanada Inc. v. Canada, 2017 FCA 95
...to Part IX of the Excise Tax Act, R.S.C. 1985, c. E-15, for the period from April 23, 2012, to November 23, 2012. [2] In that decision (2016 TCC 8), the TCC concluded that the appellant was not entitled to input tax credits claimed for its purchases of gold during that period because: (i) t......
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Express Gold Refining Ltd. v. Canada (National Revenue), 2020 FC 614
...delay within which to complete this audit. The scrap gold industry has been identified as high risk (see TricomCanada Ltd v The Queen, 2016 TCC 8). The Applicant reported sales of over $348 million for the 2017 fiscal year and over $364 million for the 2018 fiscal year. These sales are comp......
2 cases
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TricomCanada Inc. v. Canada, 2017 FCA 95
...to Part IX of the Excise Tax Act, R.S.C. 1985, c. E-15, for the period from April 23, 2012, to November 23, 2012. [2] In that decision (2016 TCC 8), the TCC concluded that the appellant was not entitled to input tax credits claimed for its purchases of gold during that period because: (i) t......
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Express Gold Refining Ltd. v. Canada (National Revenue), 2020 FC 614
...delay within which to complete this audit. The scrap gold industry has been identified as high risk (see TricomCanada Ltd v The Queen, 2016 TCC 8). The Applicant reported sales of over $348 million for the 2017 fiscal year and over $364 million for the 2018 fiscal year. These sales are comp......