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GOODS AND SERVICES TAX (GST) - Input tax credits - Commercial activities

Thursday, April 12, 2018 @ 8:47 AM  

Appeal by the taxpayer, ONEnergy Inc., from a determination made by a Tax Court judge under Rule 58 of the Tax Court of Canada Rules that the appellant was not deemed to have incurred litigation costs in the course of a commercial activity pursuant to s. 141.1(3)(a) of the Excise Tax Act and thus not entitled to input tax credits for GST or HST paid in relation to legal costs. The appellant carried on a telecommunications business that was not successful. It proceeded to sell its...