Commission Scolaire des Chênes v. Canada, [2002] GSTC 11, 2001 FCA 264 -- summary under Recipient

By services, 28 November, 2015

(Correctness questioned in City of Calgary at para. 65.)

Student busing services were found to have been provided by the Appellant school board to the Ministry of Transport rather than to the students given that it was clear that the service had to be provided by the board, failing which subsidies (which largely or completely covered the cost of the service) would not be paid to the board by the Ministry. Noël J.A. stated (at p. 11-13) that:

"A payment will be regarded as consideration if it is directly linked to the supply of a good or a service by the person who received the payment ... ."

Topics and taglines
Topic
Excise Tax Act - s. 123(1) - Recipient
Tagline
Ministry of Transport was the recipient of student busing services which it funded
Words and phrases
consideration
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
332057
Extra import data
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