The registrant, when it paid volume rebates to customers, was found by McArthur J to be thereby reducing the consideration on the previous sales for purposes of s. 232(2) (stating at p. 85-5 that "volume rebates...[are] a mechanism which reduces the consideration paid by the customer to the manufacturer"). However, it was not obligated under s. 232(2) to rebate GST under s. 232(3) when the consideration was so reduced (as the word "may" only gave it the "option" of doing so), and it did not do so. Accordingly, for purposes of former s. 181.1, s. 232(3) did not apply to the volume rebates.
Topics and taglines
Tagline
rebates reduced consideration but no obligation to rebate GST
Words and phrases
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
332225
Extra import data
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"field_legacy_header": "<a id=\"Dowbrands\"></a><strong><em>Dowbrands Canada Inc. v. The Queen</em></strong>, [1997] GSTC 85 (TCC) (Informal Procedure) <strong>[rebates reduced consideration but no obligation to rebate GST]</strong>",
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