- Retroactivity of GST amendments confirmed by FCA - C.I. Mutual Funds Inc. v. Canada, [1999] GSTC 12 (Federal Court of Appeal, on appeal from [1997] GSTC 84) - Insurance administration fees were part insurance, part investment fee - Maritime Life Assurance Co. v. Canada, [1999] GSTC 1 (Tax Court of Canada (General Procedure)) - Vocational schools receiving tuition were not "funded" by government; appellant could raise rebate issue on appeal of net tax assessment - Peach Hill Management Ltd. v. Canada, [1999] GSTC 11 (Tax Court of Canada (Informal Procedure))