municipal service

Canada v. 407 ETR Concession Company Limited, 2017 FCA 220 -- summary under Section 21

Full Title
Canada v. 407 ETR Concession Company Limited, 2017 FCA 220
Summary Under
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 21
Ontario government charges to the 407 Highway operator for OPP patrol services were for an HST-exempt supply of a “municipal service”

The appellant, which was a private company operating an Ontario toll highway (the “407 ETR”), paid fees to the Ontario government for the...

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Words and Phrases
municipal service

407 ETR Concession Company Limited v. The Queen, 2016 TCC 213, aff'd 2017 FCA 220 -- summary under Section 21

Full Title
407 ETR Concession Company Limited v. The Queen, 2016 TCC 213, aff'd 2017 FCA 220
Summary Under
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 21
Ontario government charges to the 407 Highway operator for OPP patrol services were for a “municipal service”

The appellant, which was a private company operating an Ontario toll highway (the “407 ETR”), paid fees to the Ontario government for the...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
municipal service
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