Tax court of Canada | Tax | Goods and services tax | Rebates
Registrant appealed assessments for GST involving deductions of credits for 26 houses transferred to buyers. Appeal dismissed. Before paying or crediting buyer amount of new home rebate to be able to deduct amount in computing its net tax builder must ensure that conditions under s. 254 (4) of Excise Tax Act are satisfied. Compliance with formalism provided for in Excise Tax Act imperative. No valid reason to call for difference in treatment for rebate applications submitted through builder. Limitation under s. 254(4)(c) applied. Section 254(5) is imperative . Conditions set out in s. 234 (1), 254 (4) (c) and 254 (5) (a) were not completed within prescribed time.
9118-5322 Québec Inc. c. La Reine (2018), 2018 CarswellNat 3210, 2018 CCI 96, Dominique Lafleur J. (T.C.C. [General Procedure]).
