State Farm Mutual Auto Insurance Co. v. The Queen, [2003] GSTC 35 (TCC)

After finding that the U.S. head office of the appellant (an auto insurer) did not render or supply services to the Canadian regional office,...

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After finding that the U.S. head office of the appellant (an auto insurer) did not render or supply services to the Canadian regional office,...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Head office expenses that the appellant allocated to its Canadian regional office were not deemed to be supplies of services given that there was...

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