Subsection 4(2)
Cases
Great-West Life Assurance Company v. Canada, 2016 FCA 316
The appellant ("Great-West") provided prescription drug plans to the employees of various employers. The claims were processed by a third party...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (f.1) | “financial services” definition should be applied based only on the “predominant elements” supplied | 242 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | characterization of single supply based on predominant elements | 203 |
See Also
Great-West Life Assurance Company v. The Queen, 2015 TCC 225
The appellant ("Great-West") provided prescription drug plans to the employees of various employers. The claims were processed by a third party...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (f.1) | essential character of drug claim processing service was providing payment to the claimant | 306 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (r.4) | services described in (r.4) did not represent the essential character of drug claim processing service | 269 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (r.5) | essential character of drug claim processing service was providing payment to the claimant | 186 |
| Tax Topics - General Concepts - Payment & Receipt | constructive receipt by relieving obligation to pay pharmacist | 236 |
Administrative Policy
17 May 2012 Ruling 62492 [merchant Interac services]
An "Acquirer" is a connection service provider (i.e., it provides connection to the Interac network for the purpose of processing Interac direct...
19 July 2011 Headquarters Letter Case No. 111922
Corporation X administers insurance policies for large health plan providers (Providers) and independent employers (Employers) including employee...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service | 130 |
5 April 2006 Interpretation 60463
CRA discussed Shared Cash Dispensing (SCD) transactions allowing cardholders to access their accounts to withdraw cash at automated banking...