Applewood Holdings Inc. v. The Queen, 2018 TCC 231
| Jurisdiction | Federal Jurisdiction (Canada) |
| Court | Tax Court (Canada) |
| Citation | 2018 TCC 231 |
| Date | 15 November 2018 |
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4 practice notes
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Vocan Health Assessors Inc. v. The Queen,
...a single supply was provided as such service was indivisible from other services offered. [28] In Applewood Holdings Inc. v. The Queen, 2018 TCC 231, [2018] G.S.T.C. 93 at para 21. The consumer purchases the vehicle and the sales manager then has the business manager attempt to sell insuran......
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Zomaron Inc. v. The Queen, 2020 TCC 35
...for” a financial service. However, I note that was but one of several factors the Court considered. In Applewood Holdings Inc. v R, 2018 TCC 231, [2018] G.S.T.C. 93, it is true that there was authority to sell insurance products to its customers but the authority to bind was not placed in i......
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Financial Service As An Exempt Supply From GST/HST ' Guidance From A Canadian Tax Lawyer To Applewood Holdings Inc. v The Queen
...the exempt supplies is financial services under subsection 123(1) of the Excise Tax Act. The case of Applewood Holdings Inc. v The Queen, 2018 TCC 231 sheds some light on this exception by analysing the predominant element of the financial service from the consumer's A car dealership's exem......
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Financial Service As An Exempt Supply From GST/HST ' Guidance From A Canadian Tax Lawyer To Applewood Holdings Inc. v The Queen
...the exempt supplies is financial services under subsection 123(1) of the Excise Tax Act. The case of Applewood Holdings Inc. v The Queen, 2018 TCC 231 sheds some light on this exception by analysing the predominant element of the financial service from the consumer's A car dealership's exem......
2 cases
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Vocan Health Assessors Inc. v. The Queen,
...a single supply was provided as such service was indivisible from other services offered. [28] In Applewood Holdings Inc. v. The Queen, 2018 TCC 231, [2018] G.S.T.C. 93 at para 21. The consumer purchases the vehicle and the sales manager then has the business manager attempt to sell insuran......
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Zomaron Inc. v. The Queen, 2020 TCC 35
...for” a financial service. However, I note that was but one of several factors the Court considered. In Applewood Holdings Inc. v R, 2018 TCC 231, [2018] G.S.T.C. 93, it is true that there was authority to sell insurance products to its customers but the authority to bind was not placed in i......
2 firm's commentaries
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Financial Service As An Exempt Supply From GST/HST ' Guidance From A Canadian Tax Lawyer To Applewood Holdings Inc. v The Queen
...the exempt supplies is financial services under subsection 123(1) of the Excise Tax Act. The case of Applewood Holdings Inc. v The Queen, 2018 TCC 231 sheds some light on this exception by analysing the predominant element of the financial service from the consumer's A car dealership's exem......
-
Financial Service As An Exempt Supply From GST/HST ' Guidance From A Canadian Tax Lawyer To Applewood Holdings Inc. v The Queen
...the exempt supplies is financial services under subsection 123(1) of the Excise Tax Act. The case of Applewood Holdings Inc. v The Queen, 2018 TCC 231 sheds some light on this exception by analysing the predominant element of the financial service from the consumer's A car dealership's exem......