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 »