Felty v. Ernst & Young LLP, 2015 BCCA 445 -- attach -- Agency
presumption that law firm agreement binds client
Agency
Club Intrawest v. The Queen, 2016 TCC 149, varied 2017 FCA 151 -- attach -- Agency
annual fees charged by non-share corporation to its members were not reimbursements for expenses incurred by it as their agent
Canada v. Libra Transport (BC) Ltd., [2001] GSTC 57, aff’d 2002 FCA 347 -- attach -- Agency
trucker presumed not to be an unlicensed insurer
Vanex Truck Service Ltd. v. Canada, 2001 FCA 159 -- attach -- Agency
taxable resupply (made as principal) of otherwise exempt insurance
Key Property Management Corporation v. The Queen, 2004 TCC 210 -- attach -- Agency
maintenance employees working for indeterminate group companies were not hired as agent for those companies
Brent Murray, "Cost-Sharing, Agency & Resupply Agreements: the When and the Why", Canadian GST/HST Monitor (Wolters Kluwer), No. 329, February 2016, p.1 -- attach -- Agency
SNF L.P. v. The Queen, 2016 TCC 12 -- attach -- Agency
"prête‑nom" contract is a valid contract
Agency - Commentary
Ingram v. MNR, 91 DTC 939, [1991] 2 CTC 2259 (TCC) -- attach -- Agency
T. Eaton Co. v. Minister of Revenue, [1989] 1 CTC 269 (Ont CA) -- attach -- Agency
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