Systematix Technology Consultants Inc. v. Canada, 2007 FCA 226, aff'g 2006 TCC 277 -- summary under Subsection 169(4)

By services, 28 November, 2015

The appellant provided IT services through subcontractor consultants. The consultants in issue variously did not provide registration numbers on their invoices, did not have registration numbers, or used invalid registration numbers. The appellant was not entitled to ITCs in respect of these invoices. Sexton JA stated (at para. 4):

We are of the view that the legislation is mandatory in that it requires persons who have paid GST to suppliers to have valid GST registration numbers from those suppliers when claiming input tax credits.

Topics and taglines
Topic
Excise Tax Act - s. 169(4)
Tagline
must obtain registration number in advance
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
332178
Extra import data
{
"field_legacy_header": "<strong><em><a id=\"Systematix\"></a>Systematix Technology Consultants Inc. v. The Queen</em></strong>, 2007 FCA 226, aff'g 2006 TCC 277 <strong>[must obtain registration number in advance]</strong>",
"field_override_history": false,
"field_sid": "",
"field_topic_category": ""
}