In the recent decision Denso Manufacturing Canada Inc. v. Canada (National Revenue), 2020 FC 360, the Federal Court ruled that the Minister of National Revenue (“Minister”) had acted reasonably in exercising its discretionary right to deny a late-filed GST/HST election between two closely related Canadian corporations, Denso Manufacturing Canada, Inc. (“Denso Manufacturing”) and Denso Sales Canada, Inc. (“Denso Sales”, and collectively with Denso Manufacturing, “Denso Corporations”).
Source: Stikeman Elliott LLP on lexology.com
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