Case note: Canada

- Supplier gets rebate for recipient's GST paid in error!! - Battista v. R., [2000] GSTC 44 (Tax Court of Canada (Informal Procedure)) - FCA applies "single supply" rule; cottage maintenance fees were part of rent - Hidden Valley Golf Resort Assn. v. Canada, [2000] GSTC 42 (Federal Court of Appeal, on appeal from [1998] GSTC 95) - Provincial school busing subsidy was not payment for bus services - Des Chênes (Commission Scolaire) v. R., [2000] GSTC 36 (Tax Court of Canada (General Procedure))