Words and Phrases - "ordinarily situated"
Northbridge Commercial Insurance Corporation v. The Queen, 2020 TCC 132, rev'd 2023 FCA 211
Summary Under
Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part IX - Section 2 - Paragraph 2(d)zero-rating for fleet insurance must be assessed on a detailed vehicle-by-vehicle basis
The appellant issued fleet insurance policies to trucking companies who operated their vehicles in both Canada and the US. The appellant claimed...