- Federal Court applies GAAR (on weak reasoning) to FST refund - Michelin Tires (Canada) Ltd. v. MNR, [2000] GSTC 17 (Federal Court-Trial Division, on appeal from [1995] GSTC 17) - Bodyrub parlour ladies were employees, not independent contractors - Zivkovic v. R., [2000] GSTC 16 (Tax Court of Canada (Informal Procedure)) - Bankrupt corporation's owner attempting to undo assessment of corporation - Bâtiment Fafard International Inc. v. R., [2000] GSTC 11 (Tax Court of Canada (General Procedure)) - Director liable for corporation's unremitted GST - Smith v. R., [2000] GSTC 12 (Tax Court of Canada (Informal Procedure))