HST Cannot Be Set Off Against Debts Owing

John Bassindale and Peter Krol of Millar Kreklewetz break down a BC Court of Appeal ruling that Glencore couldn't contractually set off HST owed to an insolvent supplier against its own debt, a reminder that broad set-off clauses don't override a supplier's duty to remit GST/HST (though the Supreme Court may still weigh in).

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