Westcoast Energy Inc. v. The Queen, 2020 TCC 116
| Jurisdiction | Federal Jurisdiction (Canada) |
| Court | Tax Court (Canada) |
| Citation | 2020 TCC 116 |
| Date | 28 October 2020 |
-
- 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
2 practice notes
-
Noteworthy 2020 GST/HST Developments For The Financial Services Industry
...that ITC claims (historical and on a go - forward basis) satisfy the guidelines set by the TCC. Footnotes 1 2020 CAF 80. 2 2020 TCC 35. 3 2020 TCC 116. 4 2020 TCC 5 ETA, Schedule VI, Part IX, s. 2(d). 6 2020 TCC 132 at para. 71. The content of this article is intended to provide a general g......
-
Westcoast Energy Inc. v. Canada, 2022 FCA 57
...a “recipient” of those services under subsection 123(1) of the Act. The Tax Court dismissed the appellant’s appeal: 2020 TCC 116. The appellant appeals to this Court. [3] In this Court, the appellant does not dispute these findings. Instead, the appellant says that subs......
1 cases
-
Westcoast Energy Inc. v. Canada, 2022 FCA 57
...a “recipient” of those services under subsection 123(1) of the Act. The Tax Court dismissed the appellant’s appeal: 2020 TCC 116. The appellant appeals to this Court. [3] In this Court, the appellant does not dispute these findings. Instead, the appellant says that subs......
1 firm's commentaries
-
Noteworthy 2020 GST/HST Developments For The Financial Services Industry
...that ITC claims (historical and on a go - forward basis) satisfy the guidelines set by the TCC. Footnotes 1 2020 CAF 80. 2 2020 TCC 35. 3 2020 TCC 116. 4 2020 TCC 5 ETA, Schedule VI, Part IX, s. 2(d). 6 2020 TCC 132 at para. 71. The content of this article is intended to provide a general g......