Corporation X administers insurance policies for large health plan providers (Providers) and independent employers (Employers) including employee benefit plans and extended health and dental plans. Given that "services in the nature of management, administration, marketing and promotion are intended to be taxable" and given that the services of Corporation X assisted the Providers and Employers in administering these plans, its services were predominantly taxable services and, under single supply doctrines, were all taxable. Furthermore, even if some elements came within the para. (l) ("arranging for") and para. (f.1) (claims collections), they were excluded under para. (r.4) (preparatory customer assistance, collection and provision of information, and document preparation and processing) and under para. (t) (administration services including in relati0n to the payment of claims by a person not at risk).
