Précis: The taxpayer was a real estate agent and a licensed mortgage broker. CRA assessed the fees paid to her in the latter capacity as subject to GST. She appealed to the Tax Court on the basis that her services as a mortgage broker were a GST exempt supply of financial services. The Tax Court agreed and allowed the appeal with costs fixed in the amount of $350.
Rojas v. R. - TCC: Taxpayer was a mortgage broker - her services were a GST exempt supplyREAD MORE »