Précis: During calendar 2011 and 2012 the taxpayer worked as an interline truck driver for Dhatt Transfreight Service Inc. (“Dhatt”). He incorporated because Dhatt required him to do so. He drove Dhatt’s trucks during the period (although he later acquired his own truck). Dhatt advised him that his services were zero-rated and he confirmed this in a call with CRA. CRA assessed HST and he appealed to the Tax Court. The Tax Court dismissed the appeal. During the periods in question he provided driving services not freight transportation services. There was no order as to costs since this was an informal procedure appeal.
2237065 Ontario Inc. v. R. – TCC: Incorporated truck driver subject to HST – not an “interlining carrier”Plus >