British Columbia v. GFL Environmental Inc., 2024 BCCA 379

Citations
2024 BCCA 379

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Summaries

Summary Under

Tax Topics - Other Legislation/Constitution - British Columbia - Provincial Sales Tax Act - Section 1 - Related Service

monthly single consideration for portable toilets was appropriately “unbundled” between the non-taxable disposal service, and the taxable cleaning and rental component

The taxpayer (GFL), for a monthly charge, provided portable toilets, cleaned them and disposed of the waste. The director under the Provincial...

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Summary Under

Tax Topics - Other Legislation/Constitution - British Columbia - Provincial Sales Tax Act - Section 13 - Subsection 13(1)

lease of portable toilet and related cleaning service, was appropriately unbundled from the single consideration from the non-taxable waste disposal service

The taxpayer (GFL), for a monthly charge, provided portable toilets, cleaned them and disposed of the waste. The director under the Provincial...

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Summary Under

Tax Topics - General Concepts - Onus

assumptions: should be struck where there is insufficient evidence of their making; but they can contain statements of law

The taxpayer (GFL), for a monthly charge, provided portable toilets, cleaned them and disposed of the waste. Skolrood JA found that there were no...

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British Columbia v. GFL Environmental Inc., 2024 BCCA 379

Citations2024 BCCA 379

Case tabs

Citations
2024 BCCA 379