Bastarache & Michel Is a Law Firm in Your Province

True/False

Bastarache & Michel is a law firm in your province.Although it occasionally has clients from other jurisdictions, the vast majority of its work comes from within your province.Your legislature recently enacted a statute that imposes a 5% tax on the "sale of professional services, including … legal services." As that wording suggests, the statute treats Bastarache & Michel as the taxpayer, even if the firm adds the cost of the tax onto the fees that it charges to its clients.The new tax is probably intra vires and valid because most professionals provide services in only one province.