Archives - décembre 2017

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  R. v. 407 ETR Concession – FCA: Policing services on Highway 407 were “municipal services” for GST/HST purposes

  6 décembre 2017 By Bill Innes

  catégories:

  • Bill Innes on Current Tax Cases
  • Commodity Tax
  • Federal Income Tax

  Précis: The sole issue in this case was whether policing services provided by the Ontario Provincial Police along Highway 407 in Ontario were exempt “municipal services” for GST/HST purposes. The taxpayer claimed that they were exempt “municipal services” and was successful in the Tax Court. The Crown appealed to the Federal Court of Appeal. The Court of Appeal affirmed the decision of the Tax Court, dismissing the Crown’s appeals, with costs.
  R. v. 407 ETR Concession – FCA: Policing services on Highway 407 were “municipal services” for GST/HST purposesPlus >