The Tax Court of Canada decision in A-Supreme Nursing & Home Care Services Inc. v. The King, 2023 TCC 39 (“ANHC”), involved a CRA audit of a staffing agency in the business of supplying healthcare workers, resulting in a reassessment for over $1,000,000 in GST/HST. The decision is of interest as it clarifies the scope and taxability of the supply of nursing services for GST/HST purposes. Furthermore, when a supply exhibits both taxable and non-taxable characteristics, how do you determine its principal or dominant purpose and therefore its taxability? … read more at MONDAQ
