The appellant incurred expenditures for her restaurant business, for which several of her suppliers provided her with receipts but did not and would not provide a registration number. Masse DJ agreed with the Minister that, without the registration number, the taxpayer's claim for ITCs on those supplies must fail. The appellant argued that the registration numbers were facts the Minister already possessed (and would not provide them to her, citing taxpayer confidentiality). However, this argument did not overcome the strict requirement (see Systematix) that the appellant provide registration numbers before a claim for ITCs could be made (para. 17). Moreover, the Minister should not be imposed with the administrative burden of providing registration numbers in a registrant's stead (para. 20).
Topics and taglines
Tagline
obligation to file registration numbers upheld, notwithstanding that the registrants and the Minister would not provide them
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
332182
Extra import data
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