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Taxation - PROVINCIAL AND TERRITORIAL TAXATION - Ontario - Sales tax - Persons liable for tax - Exemptions

Thursday, December 22, 2016 @ 7:00 PM  

Appeal by Capcorp Planning from an assessment of provincial sales tax. The appellant provided extended health care insurance benefits that supplemented the provincial health care scheme. Plan purchasers typically were unable to obtain extended coverage due to a pre-existing condition or other insurance impediment. Contracts were entered into with a corporation who employed the person to be covered. The level of coverage was determined by the employer. The provincial Crown audited the appellant and found that no sales tax was collected in respect of premiums paid...