Cases
The Queen v. Ast Estate, 97 DTC 5197, [1997] 2 CTC 209 (FCA)
In adopting an interpretation of s. 110.6(2.1) contained in the explanatory notes of the Department of Finance, Isaac C.J. stated (at p....
See Also
Athabasca University v. The Queen, 2016 TCC 252
Lyons J applied the single supply doctrine to find that, as the University was making a single supply of education (a service) to its students, it...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 259.1 - Subsection 259.1(2) | University’s purpose in acquiring books for its students was their education rather than the (free) “sale” of the books to them | 277 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Sale | University purchased books for educational supply rather than a transfer of their ownership to students | 111 |