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CUSTOMS AND EXCISE

                                                                                          Excise Tax Act

Appeals from decision by Tax Court of Canada regarding interpretation of provisions on goods and services tax—Financial services provided by appellant to Natcan Insurance Company Inc. exempt supply of services—Appeals dismissed—Excise Tax Act, R.S.C., 1985, c. E‑15, Schedule VI, Part IX, ss. 1, 2.

National Bank Life Insurance v. Canada (A‑352‑05, A‑353‑05, 2006 FCA 161, Létourneau J.A., judgment dated 3/5/06, 8 pp.)

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