Words and Phrases - "emergency"

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8 March 2018 CBA Commodity Tax Roundtable. Q. 17

unscheduled repairs not necessarily emergency services

In the railway industry, maintenance orders generally are tracked as either scheduled maintenance - or as “bad orders,” being for repair services of railway rolling stock other than regularly scheduled maintenance, many of which arise where required repairs to rolling stock cannot be timely completed at U.S. facilities. Would all “bad orders” qualify as an emergency repair service? CRA responded:

As described in … 4-5-3 … an “emergency” is an unforeseen event or combination of events that calls for immediate action. The repairs must be of an urgent nature, such that if not immediately undertaken, the existing conditions could seriously affect the safety of the conveyance, the property or passengers being transported, or the people working on or about the conveyance. Whether a particular repair service referred to as a “bad order” would qualify as an emergency repair service for purposes of section 6.1 of Part V of Schedule VI … would depend on the facts of each situation.

Words and Phrases
emergency