Words and Phrases - "risks"

a
88
b
44
c
79
d
52
e
38
f
31
g
19
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
81
q
3
r
76
s
90
t
47
u
16
v
9
w
23
y
2

Northbridge Commercial Insurance Corporation v. Canada, 2023 FCA 211

Summary Under
Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part IX - Section 2 - Paragraph 2(d)
zero-rating for fleet insurance could be based on the relative expected claims experience for US accidents

The appellant (“Northbridge”) issued fleet insurance policies to trucking companies who operated their vehicles in both Canada and the U.S....

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Words and Phrases
risks insurance

Northbridge Commercial Insurance Corporation v. The Queen, 2020 TCC 132, rev'd 2023 FCA 211

Summary Under
Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part IX - Section 2 - Paragraph 2(d)
zero-rating for fleet insurance must be assessed on a detailed vehicle-by-vehicle basis

The appellant issued fleet insurance policies to trucking companies who operated their vehicles in both Canada and the US. The appellant claimed...

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Words and Phrases
risks ordinarily situated