Northbridge Commercial Insurance Corporation v. Canada, 2023 FCA 211 -- summary under Paragraph 2(d)

Summary Under
Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part IX - Section 2 - Paragraph 2(d)
zero-rating for fleet insurance could be based on the relative expected claims experience for US accidents

The appellant (“Northbridge”) issued fleet insurance policies to trucking companies who operated their vehicles in both Canada and the U.S....

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Words and Phrases
risks insurance
Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Ordinary Meaning “risks” interpreted from perspective of insurer 119