Words and Phrases - "warranty"
Le Groupe PPP Ltée v. The Queen, 2017 TCC 2, briefly aff'd 2018 FCA 123
Summary UnderTax Topics - Excise Tax Act - Section 175.1
“warranties” funding the incremental cost of a new vehicle after complete loss of old vehicle likely were insurance policies and were not re quality, fitness or performance
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|Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1)||payer of auto “warranty” claim did not benefit from the auto supply||259|
|Tax Topics - General Concepts - Illegality||whether a product was an insurance policy did not turn on whether the provider was a properly licensed insurer||197|