Words and Phrases - "function of government"
Lawyers' Professional Indemnity Company v. The Queen, 2018 TCC 194, aff'd 2020 FCA 90
LPIC not exempted under s. 149(1)(d.5) because its owner (the Law Society) merely regulated lawyers rather than governing Ontarians
The taxpayer, a subsidiary of the Law Society of Upper Canada (the “Law Society”), was an insurance company providing professional liability...