Tremblay v. The Queen, [2001] GSTC 64 (TCC) (Informal Procedure) -- summary under Section 32

By services, 28 November, 2015

An elevator shaft constructed by the builder of the appellant's home in order to permit the operation of a wheelchair lift provided by a separate supplier was found to be an "accessory" essential for the use of the lift, so that its supply was zero-rated under section 32.

Topics and taglines
Topic
Excise Tax Act - Schedules - Schedule VI - Part II - s. 32
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
332002
Extra import data
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