407 ETR Concession Company Limited v. The Queen, 2016 TCC 213, aff'd 2017 FCA 220 -- summary under Section 21

Summary Under
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 21
Ontario government charges to the 407 Highway operator for OPP patrol services were for a “municipal service”

The appellant, which was a private company operating an Ontario toll highway (the “407 ETR”), paid fees to the Ontario government for the...

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Words and Phrases
municipal service