407 ETR – Federal Court of Appeal affirms that Ontario government charges to the 407 Highway operator for OPP patrol services were for an HST-exempt supply of a “municipal service”

Webb JA affirmed the finding of D’Arcy J that charges of the Ontario government to the private operator of the 407 Highway for OPP patrol services were exempted from HST as a “municipal service.” He stated that the plain meaning of this expression referred to services of a type that “would normally be provided by a municipality” – and it did not matter that in this particular instance such services in fact were not provided by a municipal authority or by the province acting as a municipal authority.

Neal Armstrong. Summary of Canada v. 407 ETR Concession Co. Ltd. v. The Queen, 2017 FCA 220 under ETA Sched. V, Pt. VI, s. 21.