PROVINCIAL AND TERRITORIAL TAXATION - British Columbia - Sales tax - Persons liable for tax - Exemptions

Law360 Canada ( November 19, 2021, 2:24 PM EST) -- Appeal by the Province from a decision allowing the respondent’s appeal from assessment of PST. The respondent Chemainus Gardens managed a residential community on land it leased from a related corporation. In the course of its business, Chemainus purchased Park Model trailers and resold them to its customers....
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