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‘Curious’ wording of tax law informs Appeal Court decision on municipal services

Wednesday, December 13, 2017 @ 9:34 AM | By Ian Burns

The Federal Court of Appeal has ruled that municipal services as defined by federal tax legislation can also apply to services provided by the provincial and federal government, a decision a prominent municipal lawyer is calling correct legally despite a “curious” definition of what municipal services are under the Excise Tax Act (ETA).

The issue raised in 407 ETR Concession Co. v. Canada 2017 FCA 220, was the meaning of “municipal service” under s. 21 of Part VI of Schedule V of the ETA. Highway 407...