First Nation a ‘person’ under insurance law, but premiums not subject to tax: BC Court of Appeal

The band appealed the minister’s decision. The chambers judge allowed the appeal and ruled that theband was not considered a “person” under the IPTA. Thus, it was not subject to tax on premiums on certain insurance policies.
On appeal, the province argued …The band appealed the minister’s decision. The chambers judge allowed the appeal and ruled that theband was not considered a “person” under the IPTA. Thus, it was not subject to tax on premiums on certain insurance policies.
On appeal, the province argued …