Andrews – Tax Court of Canada finds that driving a car is not transporting it for GST purposes

The taxpayer arranged for drivers to drive back to Canada the cars of those who had suffered an incapacitating medical emergency in the U.S. In finding that this did not qualify as a “service of transporting tangible personal property,” so that it was not zero-rated, V.A. Miller J found that this quoted definition required that the property be carried by some mode of transport such as a vehicle, ship or rail car and that merely driving a car did not qualify as transporting it, stating that:

[T]he vehicle cannot be both the personal property and the means of carrying it at the same time.

Neal Armstrong. Summary of Andrews v. The Queen, 2017 TCC 23 under Sched. VI, Pt. VII, s.1(1) – freight transportation service.