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World Journal of VAT/GST Law Volume 2, 2013 - Issue 3
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Original Articles

The recipient's knowledge of fraud and its impact on the recovery of refunds and credits

Marie-Claude Marcil Couzin Taylor LLP.
Pages 214-223 | Published online: 07 May 2015

  • Reference Re Quebec Sales Tax [1996] ETC 3003.
  • See ss 165(1), 169(4) and 221(1) of the Excise Tax Act (RSC 1985, c E-15), and see ss 16, 201 and 422 of the Act respecting the Quebec Sales Tax (RSQ, c T-0.1).
  • See eg s 3 of the Input Tax Credit Information (GST/HST) Regulations (SOR/91–45).
  • Emphasis added.
  • See Friesen v Canada [1995] 3 SCR 103.
  • See Subcontracting Expenses Information Return: Clothing Industry (Form VDZ-350.49), which is required to be produced monthly, and the more stringent provisions adopted by the Quebec Government of section 350.49 of the Act respecting the Quebec Sales Tax (RSQ, c T-0.1) and s 135.3.3 of the Quebec Taxation Act (RSQ, c I-3).
  • Tax Administration Act (RSQ c A-6.002), s 17.3.
  • ibid, s 17.5.
  • Canderel Ltd v Canada [1998] 1 SCR 147, para 41.
  • See Ouellette v The Queen, 2009 TCC 443; Basil Chronis v The Queen, 2010 TCC 218; Bailey et al v The Queen, 2011 TCC 233.
  • Income Tax Act (RSC 1985, c 1) (5th Supp).
  • Joseph Ribkoff Inc v R, 2003 TCC 397.
  • ibid, paras 100 and 101 (emphasis added).
  • Sport Collection Paris Inc v The Queen, 2006 TCC 394.
  • Orly Automobiles Inc v The Queen, 2005 FCA 425.
  • Sport Collection Paris (n 14) para 16.
  • Quebec (Sous-ministre du Revenu) v Větements de sport Chapter One Inc, 2008 QCCA 598.
  • See eg Aliments specialisés Impresa International Inc v Quebec (Sous-ministre du Revenu), (CQ) 2011/06/29; Amiante Spec Inc v The Queen, 2009 FCA 139; Comtronic Computer Inc v The Queen, 2010 TCC 55; Les Pro-Poseurs Inc v The Queen, 2012 FCA 200; Les Entreprises DRF Inc v Quebec (Sous-ministre du Revenu), 2013 TCC 95; 2411–3250 Quebec Inc v The Queen, 29 August 2013, 2011–1216(GST)G.
  • Cases C-80/11 and C-142/11 Mahagebén kft [2012] ECR I-0000.
  • ibid, para 51.
  • ibid, para 61 (emphasis added).
  • Case C-563/11 Forvards v SIA, 28 February 2013 (case report available only in French and Latvian at the time of writing).
  • Système d'Intérieur GPBR Inc v l'Agence du revenu du Quebec, no 540–80–003438, 15 October 2013.
  • Sport Collection Paris (n 14).
  • See below, pp 261–7.

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