Supreme Court of Canada Decision: Constitutional Law, Taxation

The Supreme Court of Canada released the following decision on 2019-12-13:

Canada (Attorney General) v. British Columbia Investment Management Corp., 2019 SCC 63; File No. 38059

Case Brief

(Whether provincial Crown corporation required to collect and remit federal GST on costs it incurs in making investments in pooled investment portfolios — Whether provincial Crown corporation entitled to constitutional immunity from taxation— Whether agreements entered into by federal and provincial governments to pay the other’s sales taxes are binding on other Crown entities — Whether agreements have legal effect of removing immunity from taxation that would otherwise be enjoyed by Crown agent.)