GST on legal services supplied to the applicant to enable him and his company to obtain damages from a bank for wrongfully calling in a loan to the company, thereby forcing it out of business, was not eligible for an input tax credit given that the applicant had not established a connection, direct or indirect, between his purchase of the legal services and any ongoing supply of taxable services. This conclusion was supported by the finding made by the Alberta Court of Appeal in upholding the award of damages made to the applicant that the damages were more accurately characterized as compensation for the total destruction of the business, rather than for loss of profit.
Topics and taglines
Tagline
legal costs of shareholder too remote
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
332163
Extra import data
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"field_legacy_header": "<strong><em>Haggart v. The Queen</em></strong>, 2003 FCA 446 <strong>[legal costs of shareholder too remote]</strong>",
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