Nurses and personal support workers: A taxable or exempt supply?

By Cris Best (May 5, 2023, 2:09 PM EDT) -- Canada Revenue Agency (CRA) routinely targets staffing or employment agencies for audit. In the Tax Court of Canada appeal of A-Supreme Nursing & Home Care Services Inc. v. Canada, [2023] T.C.J. No. 29 (ANHC), the dispute centred around a CRA audit of a staffing agency in the business of supplying health-care workers, leading to a tax debt exceeding $1,000,000....