Caithkin Inc. v. The Queen, 2014 TCC 80, aff'd 2015 FCA 118 -- summary under Subsection 280(1)

By services, 28 November, 2015

Graham J found that foster care services supplied by the appellant ("Caithkin") were not exempt under Sched. V, Part IV, s. 2. Despite treating such supplies as exempt, Caithkin had claimed input tax credits on the per-diem payments that it made to the foster parents.

Graham J upheld the Minister's penalties under s. 280(1)(a), noting that "in no way could this have-my-cake-and-eat-it-too approach be seen as duly diligent" (para. 39).

Topics and taglines
Topic
Excise Tax Act - s. 280(1)
Tagline
claiming ITCs and exempt supplies at same time
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
332258
Extra import data
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