TD, whose appeal was focused on the question of whether payments which it made to Aeroplan for purchase Aeroplan Miles were not subject to HST on the basis of being consideration for gift certificates, was not precluded from arguing that payments which it made to another bank (CIBC) in respect of Aeroplan Miles also enjoyed the same treatment (notwithstanding that such payments were not referenced in its objection) given that CRA had regarded this issue as being included in TD’s objection.
Topics and taglines
Tagline
CRA was aware that the ancillary issue that was not explicitly raised was included in the objection
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
801583
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
801584
Extra import data
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Workflow properties
Workflow state