Case Notes: Canada

- Charge of failing to "pay" GST covered failing to "remit" GST - R. v. Bannon - Auditor's assumption that bank deposits were sales was wrong - Melis v. R. (Tax Court of Canada (Informal Procedure)) - Charities doing work abroad did not "export" services they purchased - Greater Europe Mission (Canada) v. R. - Health care insurance reciprocal really was "insurance" - Healthcare Insurance Reciprocal v. R. - No REOP, but FCA says no GST where registrant is small supplier - Hegerat (B.) v. R.