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

Friday, June 01, 2018 @ 8:45 AM  

Appeal by the Minister from an order allowing the respondent's appeal from a provincial sales tax assessment. The respondent provided extended health care insurance benefits that supplemented the provincial health care scheme. Contracts were entered into with employers, who determined the level of coverage. Employees who purchased the plan were typically unable to obtain extended coverage due to a pre-existing condition or other insurance impediment. When an employee incurred an expense thought to be covered by the plan, the employer submitted a claim and a cheque...