{"id":1349,"date":"2023-02-25T13:08:00","date_gmt":"2023-02-25T18:08:00","guid":{"rendered":"https:\/\/laguerrefiscaliste.ca\/can-the-taxman-offset-his-claim-against-the-credits-of-a-creditor-proof-company\/"},"modified":"2023-10-16T16:31:17","modified_gmt":"2023-10-16T20:31:17","slug":"can-the-taxman-offset-his-claim-against-the-credits-of-a-creditor-proof-company","status":"publish","type":"post","link":"https:\/\/laguerrefiscaliste.ca\/en\/can-the-taxman-offset-his-claim-against-the-credits-of-a-creditor-proof-company\/","title":{"rendered":"Can the taxman offset his claim against the credits of a creditor-proof company?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1349\" class=\"elementor elementor-1349 elementor-538\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-13138b82 e-con-full e-flex e-con e-parent\" data-id=\"13138b82\" data-element_type=\"container\" 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data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-449454a0 e-flex e-con-boxed e-con e-child\" data-id=\"449454a0\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-70c6a56 elementor-widget elementor-widget-heading\" data-id=\"70c6a56\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 30-04-2024 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading 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against the credits of a creditor-proof company?\n<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4843f29 elementor-widget elementor-widget-heading\" data-id=\"4843f29\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Extra Junior Laguerre - February 25, 2023<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4300bdf7 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"4300bdf7\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 30-04-2024 *\/\n.elementor-widget-divider{--divider-border-style:none;--divider-border-width:1px;--divider-color:#0c0d0e;--divider-icon-size:20px;--divider-element-spacing:10px;--divider-pattern-height:24px;--divider-pattern-size:20px;--divider-pattern-url:none;--divider-pattern-repeat:repeat-x}.elementor-widget-divider .elementor-divider{display:flex}.elementor-widget-divider .elementor-divider__text{font-size:15px;line-height:1;max-width:95%}.elementor-widget-divider .elementor-divider__element{margin:0 var(--divider-element-spacing);flex-shrink:0}.elementor-widget-divider .elementor-icon{font-size:var(--divider-icon-size)}.elementor-widget-divider .elementor-divider-separator{display:flex;margin:0;direction:ltr}.elementor-widget-divider--view-line_icon .elementor-divider-separator,.elementor-widget-divider--view-line_text .elementor-divider-separator{align-items:center}.elementor-widget-divider--view-line_icon .elementor-divider-separator:after,.elementor-widget-divider--view-line_icon 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var(--divider-color)}.elementor-widget-divider--separator-type-pattern{--divider-border-style:none}.elementor-widget-divider--separator-type-pattern.elementor-widget-divider--view-line .elementor-divider-separator,.elementor-widget-divider--separator-type-pattern:not(.elementor-widget-divider--view-line) .elementor-divider-separator:after,.elementor-widget-divider--separator-type-pattern:not(.elementor-widget-divider--view-line) .elementor-divider-separator:before,.elementor-widget-divider--separator-type-pattern:not([class*=elementor-widget-divider--view]) .elementor-divider-separator{width:100%;min-height:var(--divider-pattern-height);-webkit-mask-size:var(--divider-pattern-size) 100%;mask-size:var(--divider-pattern-size) 100%;-webkit-mask-repeat:var(--divider-pattern-repeat);mask-repeat:var(--divider-pattern-repeat);background-color:var(--divider-color);-webkit-mask-image:var(--divider-pattern-url);mask-image:var(--divider-pattern-url)}.elementor-widget-divider--no-spacing{--divider-pattern-size:auto}.elementor-widget-divider--bg-round{--divider-pattern-repeat:round}.rtl .elementor-widget-divider .elementor-divider__text{direction:rtl}.e-con-inner>.elementor-widget-divider,.e-con>.elementor-widget-divider{width:var(--container-widget-width,100%);--flex-grow:var(--container-widget-flex-grow)}<\/style>\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-24a0a607 elementor-widget elementor-widget-text-editor\" data-id=\"24a0a607\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 30-04-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p><span style=\"font-weight: 400;\">A company is legally protected from its creditors and makes a payment that entitles it to claim sales tax credits. Can the taxman refuse to pay the credits to the company and, instead, use this sum to offset the company&#8217;s tax debt to him? Nearly $7.5M is at stake in this cause.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"> <\/span><\/p>\n<p><strong>To remember in 30 seconds:<\/strong><\/p>\n<p><span style=\"font-weight: 400;\"> <\/span><\/p>\n<ol>\n<li><span style=\"font-weight: 400;\">A company is legally protected from creditors, but is entitled to tax credits;<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\"> <\/span><\/p>\n<ol start=\"2\">\n<li><span style=\"font-weight: 400;\">In this case, the court refused to allow the taxman to offset a debt owed by the company against a debt owed to him by the company.<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\"> <\/span><\/p>\n<p><span style=\"font-weight: 400;\">It all began on January 27, 2015, when an initial order placed Cliffs Qu\u00e9bec Iron Mining ULC (Cliffs) in creditor protection and named FTI Consulting Canada Inc. (FTI) as controller. At the time, Cliffs owed the tax authorities $13,391,896.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"> <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Between January 2015 and February 2016, Cliffs cancelled agreements with 4 of its suppliers, who subsequently sued for damages.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"> <\/span><\/p>\n<p><span style=\"font-weight: 400;\">On June 29, 2018, the Superior Court of Quebec (SC) approves a plan of arrangement.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"> <\/span><\/p>\n<p><span style=\"font-weight: 400;\">In August 2018, FTI is making interim distribution payments to unsecured creditors. Suppliers receive partial payment in connection with their claims for damages.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"> <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Payments made to suppliers enable Cliffs to claim income tax refunds and input tax credits (ITCs) from the tax authorities for a total of $7,459,258 (ITCs related to the payment of damages). Without contesting the latter amount, the taxman claims to be able to offset his debt, thereby reducing it from $13,391,896 to $5,932,638.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"> <\/span><\/p>\n<p><span style=\"font-weight: 400;\">So FTI is asking the CS to prevent the compensation sought by the tax authorities. The SC ruled in favor of FTI. The tax authorities are appealing this decision.<\/span><\/p>\n<\/p>\n<p><span style=\"font-weight: 400;\">On appeal, the Quebec Court of Appeal concluded that the first judge had not erred. According to the applicable legislation, &#8220;[w]here an amount is paid as a result of the termination of an agreement for a taxable supply, the person is deemed to have paid for the supply, while the registrant is deemed to have collected the tax at the time of such payment, which in this case took place after the initial order&#8221;.<\/span><\/p>\n<p class=\"p1\" style=\"text-align: left;\">\n<p><span style=\"font-weight: 400;\">Reference: Revenu Qu\u00e9bec v. FTI Consulting Canada Inc. 2022 QCCA 1740<\/span><\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1eb92074 e-flex e-con-boxed e-con e-parent\" data-id=\"1eb92074\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-da45e26 elementor-widget elementor-widget-heading\" data-id=\"da45e26\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Please share:  <\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3fa70891 elementor-share-buttons--view-icon elementor-share-buttons--shape-circle elementor-share-buttons--align-left elementor-share-buttons--skin-gradient elementor-grid-0 elementor-share-buttons--color-official elementor-widget 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Extra Junior Laguerre &#8211; February 25, 2023 A company is legally protected from its creditors and makes a payment that entitles it to claim sales tax credits. Can the taxman refuse to pay the credits to the company [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_canvas","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"_links":{"self":[{"href":"https:\/\/laguerrefiscaliste.ca\/en\/wp-json\/wp\/v2\/posts\/1349"}],"collection":[{"href":"https:\/\/laguerrefiscaliste.ca\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/laguerrefiscaliste.ca\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/laguerrefiscaliste.ca\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/laguerrefiscaliste.ca\/en\/wp-json\/wp\/v2\/comments?post=1349"}],"version-history":[{"count":1,"href":"https:\/\/laguerrefiscaliste.ca\/en\/wp-json\/wp\/v2\/posts\/1349\/revisions"}],"predecessor-version":[{"id":1354,"href":"https:\/\/laguerrefiscaliste.ca\/en\/wp-json\/wp\/v2\/posts\/1349\/revisions\/1354"}],"wp:attachment":[{"href":"https:\/\/laguerrefiscaliste.ca\/en\/wp-json\/wp\/v2\/media?parent=1349"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/laguerrefiscaliste.ca\/en\/wp-json\/wp\/v2\/categories?post=1349"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/laguerrefiscaliste.ca\/en\/wp-json\/wp\/v2\/tags?post=1349"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}