Précis: Mr. Andrews operated Canadian Auto, a sole proprietorship. Canadian auto arranged for drivers to transport cars from the US to Canada on a seasonal basis, typically where there was a medical emergency involving the owner or operator of the vehicle. The cars were driven under their own power and not towed or otherwise transported. Mr. Andrews claimed that his supplies were zero-rated “transportation services”. CRA maintained that they were “driver services” (not a term defined in the Excise Tax Act but one found in some CRA literature) and not zero-rated. The Tax Court agreed with CRA.
Andrews v. R. - TCC: Driving service not a “transportation service” - not zero-rated for GST/HSTPlus >