Zomaron Inc. v. The Queen, 2020 TCC 35
| Jurisdiction | Federal Jurisdiction (Canada) |
| Court | Tax Court (Canada) |
| Citation | 2020 TCC 35 |
| Date | 28 February 2020 |
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3 practice notes
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River Cree Resort Limited Partnership v. The Queen, 2022 TCC 45
...In the circumstances, I prefer the clear wording of the 2010 Agreement to Mr. Mahajan’s and Mr. Wilson’s testimony. [14] 2020 TCC 35, at para. 97. [15] 2012 TCC 393. [16] I say that the Appellant did not arrange for the transfer rather than that Access arranged for the transfe......
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Tax Foresight Predicts Court Outcome In Zomaron Inc. v. The Queen
...Zomaron Inc. v. The Queen, 2020 TCC 35, the Tax Court of Canada (TCC) held that the services supplied by a company consisted of a single compound supply under the Excise Tax Act (the Act). Zomaron Inc. was hired as an intermediary to facilitate the negotiating process between credit and deb......
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Noteworthy 2020 GST/HST Developments For The Financial Services Industry
...to ensure 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 4 2020 TCC 132. 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......
1 cases
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River Cree Resort Limited Partnership v. The Queen, 2022 TCC 45
...In the circumstances, I prefer the clear wording of the 2010 Agreement to Mr. Mahajan’s and Mr. Wilson’s testimony. [14] 2020 TCC 35, at para. 97. [15] 2012 TCC 393. [16] I say that the Appellant did not arrange for the transfer rather than that Access arranged for the transfe......
2 firm's commentaries
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Tax Foresight Predicts Court Outcome In Zomaron Inc. v. The Queen
...Zomaron Inc. v. The Queen, 2020 TCC 35, the Tax Court of Canada (TCC) held that the services supplied by a company consisted of a single compound supply under the Excise Tax Act (the Act). Zomaron Inc. was hired as an intermediary to facilitate the negotiating process between credit and deb......
-
Noteworthy 2020 GST/HST Developments For The Financial Services Industry
...to ensure 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 4 2020 TCC 132. 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......