ARTICLE · 13 NOVEMBER 2017

GST/HST Collections And Remittance

KPK Law LLP

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In National Money Mart v. 24 Gold Group Ltd , the Ontario Superior Court of Justice delivered a decision that now clarifies s. 224 of the Excise Tax Act which provides a mechanism for a vendor to sue...

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TaxChambers LLP

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In National Money Mart v. 24 Gold Group Ltd , the Ontario Superior Court of Justice delivered a decision that now clarifies s. 224 of the Excise Tax Act which provides a mechanism for a vendor to sue a purchaser in order to collect any unpaid GST/HST amounts that the vendor may have paid to the CRA as a result of an GST/HST audit.

A vendor's obligation with respect to GST/HST collections and remittance can be a tricky especially when the vendor did not originally charge GST/HST on their supply to the purchaser in the first place. As a practical matter, it is typically a CRA audit that will uncover that the vendor should have charged GST/HST on a particular transaction and it would be at that point that the seller will becomes liable to the CRA to remit the GST/HST.

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