- Minister reassessed appellant after limitation period for GST/HST collectible
- Appellant failed to remit GST/HST for construction of rental complex
- Self-supply rules require remittance of tax in certain circumstances
- Appellant relied heavily on accountant for tax obligations
- Appellant did not exercise reasonable care in meeting GST/HST obligations
- Appeal dismissed, costs awarded to respondent
- Builders must comply with self-supply rules for rental properties
- Taxpayers should understand and meet tax obligations
- Proper treatment for rental properties includes self-assessment and remittance
Source: decision.tcc-cci.gc.ca
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
