SLFI Group v. Canada, 2019 FCA 217
Court | Federal Court of Appeal (Canada) |
Case Date | August 09, 2019 |
Jurisdiction | Canada (Federal) |
Citations | 2019 FCA 217 |
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6 practice notes
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Northbridge Commercial Insurance Corporation v. The Queen, 2020 TCC 132
...(Canada) Inc. v. The Queen, 2013 FCA 269 ; Great-West Life Assurance Company v. The Queen, 2016 FCA 316 ; and SLFI Group v. The Queen, 2019 FCA 217. [6] Boivin, Denis, Insurance Law, 2nd ed. (Toronto: Irwin Law, 2015) at page 29. [7] Merriam-Webster’s Collegiate Dicti......
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River Cree Resort Limited Partnership v. The Queen, 2022 TCC 45
...whether the final supply was an exempt supply. [21] 1995 CarswellNat 37 (TCC), [1995] GSTC 40. [22] 2013 FCA 269. [23] 2016 FCA 316. [24] 2019 FCA 217. [25] 2021 FCA 96, at para 24. [26] Jema International Travel Clinic Inc. v. The Queen, 2011 TCC 462, at para. 27. [27] 2000 CarswellNat 116......
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SLFI Group Federal Court Of Appeal Confirms That Funds May Unbundle And Outsource Fund Managers' Exempt Financial Services
...Funding Corp. The FCA disagreed with the TCC and held that Funding Corp.'s services were GST/HST-exempt financial services. Footnotes 1 2019 FCA 217. About The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your......
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Certain Services Outsourced By Fund Manager May Be GST/HST Exempt, Federal Court Of Appeal Rules
...supply of a financial service from a single-purpose entity established by a U.S. bank. The key question in SLFI Group v. the Queen, 2019 FCA 217, was whether the mutual funds were required to self-assess GST in respect of the services rendered to them under the funding arrangement by virtue......
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2 cases
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Northbridge Commercial Insurance Corporation v. The Queen, 2020 TCC 132
...(Canada) Inc. v. The Queen, 2013 FCA 269 ; Great-West Life Assurance Company v. The Queen, 2016 FCA 316 ; and SLFI Group v. The Queen, 2019 FCA 217. [6] Boivin, Denis, Insurance Law, 2nd ed. (Toronto: Irwin Law, 2015) at page 29. [7] Merriam-Webster’s Collegiate Dicti......
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River Cree Resort Limited Partnership v. The Queen, 2022 TCC 45
...whether the final supply was an exempt supply. [21] 1995 CarswellNat 37 (TCC), [1995] GSTC 40. [22] 2013 FCA 269. [23] 2016 FCA 316. [24] 2019 FCA 217. [25] 2021 FCA 96, at para 24. [26] Jema International Travel Clinic Inc. v. The Queen, 2011 TCC 462, at para. 27. [27] 2000 CarswellNat 116......
4 firm's commentaries
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SLFI Group Federal Court Of Appeal Confirms That Funds May Unbundle And Outsource Fund Managers' Exempt Financial Services
...Funding Corp. The FCA disagreed with the TCC and held that Funding Corp.'s services were GST/HST-exempt financial services. Footnotes 1 2019 FCA 217. About The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your......
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Certain Services Outsourced By Fund Manager May Be GST/HST Exempt, Federal Court Of Appeal Rules
...supply of a financial service from a single-purpose entity established by a U.S. bank. The key question in SLFI Group v. the Queen, 2019 FCA 217, was whether the mutual funds were required to self-assess GST in respect of the services rendered to them under the funding arrangement by virtue......
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Federal Court Of Appeal Says Funding Services Not Subject To GST/HST
...SLFI Group v Canada (2019 FCA 217), the Federal Court of Appeal (FCA) overturned a Tax Court of Canada (TCC) decision and ruled that a group of Canadian mutual funds (Funds) was not required to self-assess GST/HST on funding services provided by a U.S. entity, because these services were ex......
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Important Financial Services GST/HST Developments From 2019
...business's services to non-residents, maintaining Canadian competitiveness in the global marketplace. Footnotes SLFI Group v. Canada, 2019 FCA 217 (Federal Court of Canadian Imperial Bank of Commerce v. R, 2019 TCC 79, (Tax Court of Canada). Canada (Minister of National Revenue - MN.) v. Ro......