Précis: This is an appeal by the taxpayer of a Tax Court decision blogged earlier on this site. The appellant was a for-profit corporation that, under contract with various Children’s Aid Societies in Ontario (“CAS”), provided foster parents for children in the care of CAS.
Caithkin, Inc. v. R. - FCA: A “bundle of services” did not constitute an “establishment”, therefore no GST exemptionREAD MORE »