Tax Court of Canada judgement about nursing & home care services

I must determine whether the supply provided by the Appellant was the exempt supply of nursing services or in the alternative was a taxable supply.

Previously, in cases that deal with a single supply, which contains two or more integral components, the Court has held that the “principal” or “dominant” component should classify the supply.

Based on the above analysis, I conclude that the dominant element of the supply provided by the Appellant to the Clients was nursing services.

Source: tcc-cci.gc.ca

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