Excise Tax Act

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

Legally Speaking

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