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Tax Court vacates GST/HST reassessments, finding sleep clinic and physicians jointly provided single exempt medical supply.
The appellant, MedSleep Inc., appealed GST/HST reassessments for 35 monthly reporting periods.
The Minister assessed MedSleep on the basis that it provided separate taxable administrative services to sleep physicians and failed to collect GST/HST.
MedSleep argued it provided a single compound exempt medical service to patients in tandem with the physicians, sharing the professional fees.
The Tax Court of Canada allowed the appeal, finding that MedSleep and the physicians jointly provided a single compound exempt supply of medical services to patients.
The Court also found that the physicians were not recipients of a taxable supply from MedSleep, meaning MedSleep had no obligation to collect GST/HST.
Court grants rectification of amalgamation articles to correct mistaken share voting rights.
The applicant sought rectification of Articles of Amalgamation following a corporate reorganization intended to occur on a tax-deferred basis.
Due to an unintended mistake, Class B shares were issued as non‑voting shares rather than voting shares, which was inconsistent with the intention of the shareholders and their professional advisors.
The application was brought on an unopposed basis and was not opposed by the Canada Revenue Agency or the Director under the Ontario Business Corporations Act.
The court found it had jurisdiction to grant rectification and was satisfied that the prerequisites for rectification due to mistake were met.
The requested relief correcting the share attributes was granted.
