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GOODS AND SERVICES TAX (GST) - Imposition and calculation of GST - Appeals - Tax Court of Canada - Federal Courts

Thursday, December 28, 2017 @ 8:47 AM  

Appeal by Farm Credit Canada from a Tax Court of Canada decision dismissing its appeal from a reassessment of GST made under the Excise Tax Act. The appellant was a federal Crown corporation created to provide specialized and personalized financial services to farming operations. Its services included making loans to primary producers to purchase business inputs such as land and equipment, making loans to suppliers or processors who did business with primary producers, and entering into agreements with partners that acted as intermediaries. In 2012, the...