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ARTICLE · 28 JANUARY 2025

Top 5 Need-to-Know Canadian GST/HST Cases From 2024

McCarthy Tétrault
McCarthy Tétrault
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The start of a new year is always a time to reflect on what has happened in the previous year. On the GST/HST front, there were numerous GST/HST decisions...

CanadaTax
McCarthy Tétrault Tax Group
McCarthy Tétrault Tax Group
Al-Nawaz Nanji
Al-Nawaz Nanji
Randy Schwartz
Randy Schwartz
Simon Douville
Simon Douville
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The start of a new year is always a time to reflect on what has happened in the previous year. On the GST/HST front, there were numerous GST/HST decisions that were released by the Federal Court of Appeal and Tax Court of Canada. This post identifies and summarizes the top 5 GST cases for 2024 to assist clients with some of the learnings and issues in 2024 that may impact GST/HST issues for 2025.

1. Notional input tax credits available on loyalty redemption payments

President's Choice Bank v. Canada, 2024 FCA 135

President's Choice Bank made payments to Loblaws to reimburse Loblaws for discounts that Loblaws provided customers when they redeemed loyalty points at Loblaws stores. The FCA concluded that the redemption payments were paid in the course of a commercial activity (driving customers to Loblaws) and in the course of an activity that is not commercial (provision of financial services). As the test is not an "exclusively" or "primarily" test, PC Bank was

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