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GOODS AND SERVICES TAX (GST) - Exempt supplies - Financial services - Special cases - Insurers - Appeals

Friday, February 03, 2017 @ 3:45 PM  

Appeal by Great-West Life Assurance Company (Great-West) from the dismissal of its appeals from GST assessments on fees it collected for services provided in connection with group health benefits plans it offered to employers. The benefit plans included coverage for drugs and dental care for employees and their families. Great-West assumed the risk in providing benefits in exchange for an insurance premium with respect to the prescription drug component, while the employer assumed the risk and Great-West earned a service fee for other components of its...