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Martin Sorensen and Hennadiy Kutsenko in The Lawyer's Daily

January 14, 2021

Martin Sorensen and Hennadiy Kutsenko write in The Lawyer's Daily on "Retroactive registration rescues real estate reseller" in Ouazana v. Canada [2020], a GST case decided by the Tax Court of Canada. The case involved a businessman who sold commercial real estate to a third party and did not collect GST on the sale based on the understanding that the purchaser was GST-registered. When it was ultimately determined that this was incorrect, the purchaser sought and received a retroactive registration from CRA back to the date of the purchase. However, CRA still argued that the purchaser's retroactive registration did not fix the non-collection problem. Ultimately, the Tax Court sided with the vendor. This decision is a welcome and sensible result, but serves as a good reminder of the importance of ensuring that a purchaser is validly registered for GST purposes before a vendor can refrain from collecting applicable GST.

Subscribers can read the full article on The Lawyer's Daily website.

 

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  • Martin A.U. Sorensen Martin A.U. Sorensen, Partner
  • Hennadiy  Kutsenko Hennadiy Kutsenko, Associate

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