Words and Phrases - "ordinarily situated"

a
82
b
44
c
75
d
50
e
37
f
31
g
17
h
13
i
71
j
2
k
2
l
30
m
51
n
25
o
38
p
79
q
2
r
74
s
85
t
44
u
14
v
8
w
20
y
2
“
1

Northbridge Commercial Insurance Corporation v. The Queen, 2020 TCC 132, rev'd 2023 FCA 211

Summary Under
Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part IX - Section 2 - Paragraph 2(d)
zero-rating for fleet insurance must be assessed on a detailed vehicle-by-vehicle basis

The appellant issued fleet insurance policies to trucking companies who operated their vehicles in both Canada and the US. The appellant claimed...

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Words and Phrases
risks ordinarily situated