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Feb 6, 2017

Triple M Successful in Tax Court of Canada

Louise R. Summerhill and Meghan A. Cowan

Triple M Metal LP (“Triple M”) was recently successful in winning an appeal in the Tax Court of Canada. Triple M appealed a Notice of Confirmation dated September 15, 2014 relating to an Ontario Goods and Services Tax/Harmonized Sales Tax reassessment covering the period from August 1, 2010 to September 30, 2010.

The Honourable Mr. Justice Randall S. Bocock allowed the appeal and found that Triple M is a “selected person” within the meaning of section 236.01 of the Excise Tax Act, RSC 1985, c E-15 as amended and under related regulations and agreements, and that its energy costs were eligible for exemption from the provincial input tax credit recapture provisions.

Louise Summerhill, Co-Chair of Aird & Berlis LLP’s Tax Litigation Group, and Meghan Cowan won the appeal in the Tax Court of Canada on behalf of Triple M.

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