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ARTICLE · 23 DECEMBER 2019

SCC: Constitutional Immunity From Tax Superseded By Intergovernmental Agreement

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On December 12, 2019 the Supreme Court of Canada issued a rare GST/HST decision in Canada (Attorney General) v. British Columbia Investment Management Corp., 2019 SCC 63.

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Richard Johnson
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On December 12, 2019 the Supreme Court of Canada issued a rare GST/HST decision in Canada (Attorney General) v. British Columbia Investment Management Corp., 2019 SCC 63.

The main issue was whether a provincial Crown corporation responsible for managing public sector pension funds was subject to the obligations under the Excise Tax Act (the Act) to collect and remit GST in this case in respect of investment management services provided in respect of investments held in pooled investment portfolios (the portfolios). The court held that the Crown corporation was constitutionally immune from taxation, but that any applicable GST was required to be charged and collected because the provincial government had agreed to do so.

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