Précis: This case turns on a very narrow point. High-Crest Enterprises Limited (“High-Crest”) built extensions to its senior facilities using support from the province of Nova Scotia. It was agreed that this was a self-supply and therefore subject to HST. The dispute was whether the HST was computed in accordance with section 191 or 191.1 of the Excise Tax Act (the “ETA”).
High-Crest v. R. - TCC: Nova Scotia funded seniors home for the “purpose” of housing seniorsREAD MORE »