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
Latest Posts in "Canada"
- 2025 GST/HST and QST Information Requests: Obligations for Investment Limited Partnerships and Investors
- Tax Court Expands GST/HST Housing Rebate Eligibility in Osagie v. The King Decision
- Leveraging the Taxpayer Bill of Rights During a CRA GST/HST Audit
- New GST Voluntary Disclosure Guidelines: Major Changes to CRA’s VDP Now in Effect
- Navigating GST/HST on Domestic and International Freight Transportation Services in Canada
