The question is whether the services provided by Westminster to CAMI/CSI were preparatory in nature and fell within the exception under paragraph (r.4) of the definition of “financial service”. If so, then the services were not GST-exempt and the appellant was obliged to collect and remit tax for the reporting periods from January 1, 2013 to December 31, 2016.
Source: decision.tcc-cci.gc.ca
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