Subsection 286(1)
Cases
Contact Lens King Inc. v. Canada, 2022 CAF 154
The zero-rating for contact lenses in Sched. VI, Pt. II, s. 9 required that the contact lenses be supplied under the authority of a prescription...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part II - Section 9 | a requirement to make supplies pursuant to a prescription did not require obtaining a copy of the prescription | 462 |
| Tax Topics - Income Tax Act - Section 230 - Subsection 230(1) | taxpayer flexibility to determine corroborative documents | 103 |
| Tax Topics - Statutory Interpretation - Inserting Words | not role of courts to add words | 134 |
See Also
Contact Lens King Inc. v. The Queen, 2020 TCC 71, aff'd on other grounds 2022 CAF 154
The appellant, a GST/HST registered U.S. corporation, sold and delivered contact lenses (typically replacement contact lenses) to Canadian...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part II - Section 9 | on-line sales of contact lenses were not zero-rated given failure to copy purchasers’ prescriptions | 151 |