Sellers Right to Recover Tax Paid on Behalf of a Buyer #261

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By Gerry NeelyB.A., LL.B. Generally, the GST legislation makes a buyer of property, upon which GST is payable, responsible for its payment. The seller has the responsibility, as agent for the Crown, of collecting and remitting it. The question of the seller’s rights when the buyer fails to pay the GST, was the subject matter

Chattels or Fixtures New Test Applied #260

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By Gerry NeelyB.A., LL.B. Column #247 referred to a case in which the judge laid down six rules for deciding whether or not an article is a chattel or a fixture. Since that case, another judge who said that the rules were of material assistance, has applied them to decide which of the following items are fixtures

Condominium Age Restriction Upheld #259

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By Gerry NeelyB.A., LL.B. Another decision concerning the right of a strata corporation to pass by-laws limiting occupancy to those of advancing years and to prohibit the rental of any strata units. This case arose out of the occupancy of a unit by parents in their seventies, and a son who was forty-eight, in 1990,