River Cree Resort Limited Partnership v. The Queen, 2022 TCC 45
| Jurisdiction | Federal Jurisdiction (Canada) |
| Court | Tax Court (Canada) |
| Citation | 2022 TCC 45 |
| Date | 22 April 2022 |
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3 practice notes
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River Cree Resort Limited Partnership v. Canada, 2023 FCA 130
...to certain adjustments to reflect concessions made by the Crown, dismissed River Cree’s appeal from the reassessments imposing GST (2022 TCC 45, per Graham [3] For the reasons that follow, I would dismiss this appeal. I. Background and the Tax Court Decision [4] River Cree operates a......
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A-Supreme Nursing & Home Care Services Inc. v. The King, 2023 TCC 39
...with a supply that is taxable (supply of personnel). [55] In the recent River Cree Resort Limited Partnership and Her Majesty the Queen 2022 TCC 45, Justice Graham reviewed the case law and method to apply to determine what the nature of the supply is in a situation such as this: [103]The c......
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Determining The Taxability Of A Supply For GST/HST Purposes: Nature Of A Supply, Its Principal Or Dominant Purpose, Taxable And Non-Taxable Characteristics
...both taxable and nontaxable characteristics. As per the decision in River Cree Resort Limited Partnership and Her Majesty the Queen, 2022 TCC 45, when a supply exhibits dual characteristics the court must determine the nature of the supply, including its principal or dominant According to C......
2 cases
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River Cree Resort Limited Partnership v. Canada, 2023 FCA 130
...to certain adjustments to reflect concessions made by the Crown, dismissed River Cree’s appeal from the reassessments imposing GST (2022 TCC 45, per Graham [3] For the reasons that follow, I would dismiss this appeal. I. Background and the Tax Court Decision [4] River Cree operates a......
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A-Supreme Nursing & Home Care Services Inc. v. The King, 2023 TCC 39
...with a supply that is taxable (supply of personnel). [55] In the recent River Cree Resort Limited Partnership and Her Majesty the Queen 2022 TCC 45, Justice Graham reviewed the case law and method to apply to determine what the nature of the supply is in a situation such as this: [103]The c......
1 firm's commentaries
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Determining The Taxability Of A Supply For GST/HST Purposes: Nature Of A Supply, Its Principal Or Dominant Purpose, Taxable And Non-Taxable Characteristics
...both taxable and nontaxable characteristics. As per the decision in River Cree Resort Limited Partnership and Her Majesty the Queen, 2022 TCC 45, when a supply exhibits dual characteristics the court must determine the nature of the supply, including its principal or dominant According to C......