Subsection 191.1(2)
See Also
Windsor Elms Village for Continuing Care Society v. The King, 2023 TCC 58
The Appellant, which had been operating a long-term care facility for seniors in Windsor, Nova Scotia decided to build a new facility in nearby...
Subsection 191.1(1)
Government Funding
See Also
High-Crest Enterprises Limited v. The Queen, 2017 TCC 210, which replaces 2015 TCC 230, nullified on procedural grounds by 2017 FCA 88
The appellant ("High-Crest") agreed with the Nova Scotia Department of Health (the "Department") to contract for a 20-bed addition to one of its...
High-Crest Enterprises Limited v. The Queen, 2015 TCC 230, nullified on procedural grounds 2017 FCA 88
The appellant ("High-Crest") agreed with the Nova Scotia Department of Health (the "Department") to contract for a 20-bed addition to one of its...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Purpose/Intention | government funding only of operating costs did not detract from its purpose of increasing beds | 365 |
| Tax Topics - Statutory Interpretation - Certainty | interpretation with reasonably certain application is preferred | 176 |
| Tax Topics - Excise Tax Act - Regulations - Public Service Body Rebate (GST/HST) Regulations - Section 2 - Government Funding | government funding only of operating costs did not detract from its objective of increasing beds | 173 |