Archives - 2015

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  Cartier House v. R. - TCC: Care services in seniors home exempt from GST

  Nov 24, 2015 By Bill Innes

  Categories:

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

  Précis: This decision involved claims for GST paid in error by operators of two seniors homes: Cartier House Care Centre Ltd. (“CH”) and Courtyard Terrace Assisted Living Residence Ltd. (“CT”). There were in turn wholly owned subsidiaries of Park Place Senior Living Inc. The GST at issue was paid in respect of “homemaker services” provided by third-party contractors. “Homemaker services” are exempt from GST under the provisions of the Excise Tax Act (the “ETA”).
  Cartier House v. R. - TCC: Care services in seniors home exempt from GSTREAD MORE »
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  Tele-Mobile Company v. R. - TCC: Roaming services in US not a separate supply for GST

  Aug 28, 2015 By Bill Innes

  Categories:

  • Bill Innes on Current Tax Cases
  • Commodity Tax

  Précis: The issue in this decision was whether roaming airtime services (“RAT”) provided to Tele-Mobile customers making long distance calls from the United States to Canada were a separate supply or simply part of the supply of telephone services by Tele-Mobile. If the former, the supply would not be taxable in Canada since the supply was not “made” in Canada. If the latter, the supply would be taxable since it would be “made” in Canada.
  Tele-Mobile Company v. R. - TCC: Roaming services in US not a separate supply for GSTREAD MORE »
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  Compagnie de Gestion Alger Inc. v. R. – TCC: Taxpayer subject to GST on delivery charges and free employee meals

  Feb 25, 2015 By Bill Innes

  Categories:

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

  
  Compagnie de Gestion Alger Inc. v. R. – TCC: Taxpayer subject to GST on delivery charges and free employee mealsREAD MORE »