Case Notes: Canada

- Case note: Teaching centre was part of university, not part of provincial government - Centre Provincial de Ressources Pédagogiques v. Canada, [1999] GSTC 62 (Tax Court of Canada (Informal Procedure)) - Case note: Election to make courses taxable cannot be filed years after the fact - Algonquin College of Applied Arts v. Canada, [1999] GSTC 71 (Tax Court of Canada (Informal Procedure))