Words and Phrases - "artificial"

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Axelrod v. The King, 2022 TCC 157 (Informal Procedure)

a dentist providing a crown, implant or bridge was supplying an exempt health care service rather than a zero-rated artificial tooth

Dr. Axelrod, a dentist, provided dentures, bridges, crowns and implants and reconstruction materials for more than half of a tooth, which the...

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Words and Phrases
artificial
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 5 supply of crown or other prosthesis by dentist was a single supply of a health care service 417
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Commercial Activity para. (a) made exempt supplies paramount over zero-rated supplies 179
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply dentist was providing artificial teeth (listed as a zero-rated item) was making a single supply of health care services 346
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 34 legislative approach in VI-II-34 reinforced a conclusion that dental crown or implant work was an exempted service 66