Words and Phrases - "drug"

a
86
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
73
j
2
k
2
l
32
m
56
n
25
o
38
p
80
q
3
r
76
s
89
t
46
u
15
v
9
w
23
y
2

Patterson Dental Canada Inc. v. The Queen, 2018 TCC 112, aff'd 2020 FCA 40

Summary Under
Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part I - Section 2 - Paragraph 2(e)
zero-rating for epinephrine did not include a drug containing epinephrine

The taxpayer sold anesthetic solutions containing epinephrine to dentists, and (notwithstanding an adverse Technical Interpretation letter...

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Words and Phrases
drug