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PROVINCIAL AND TERRITORIAL TAXATION - Sales tax - Persons liable for tax

Thursday, July 26, 2018 @ 9:05 AM  

Appeal by Shaw Cable Systems Limited, Shaw Communications Inc. and DBA Shaw Cablesystems G.P. (Shaw) from a decision finding it liable for payment of provincial sales tax (PST). Shaw self-assessed and remitted $1,666,016 in tax on its purchase of tangible personal property (TPP), namely paper and materials related to paper invoices that they sent from Alberta to customers in British Columbia (B.C.) between 2005 and 2009. Shaw contended that the tax burden fell on the final or end user of the paper invoices, namely its B.C....