Case Notes: Canada

- No ITCs for Hutterite colony's purchase of cloth for farm worker clothes - Midland Hutterian Brethren v. Canada, [1999] GSTC 18 (Tax Court of Canada (Informal Procedure)) - No refund of over-remitted net tax after 4 years even though no assessment - Mary Campeau Developments Ltd. v. Canada, [1999] GSTC 28 (Tax Court of Canada (Informal Procedure)) - Remittance of GST was a "fraudulent preference" favouring Revenue Canada - Cargill Ltd. v. Compton Agro Inc., [1999] GSTC 25 (Manitoba Court of Queen's Bench (in bankruptcy)) - GST applies to meals provided by employer to employees in remote camps - Evergreen Forestry Services Ltd. v. Canada, [1999] GSTC 35 (Tax Court of Canada (Informal Procedure)) - Wholesale travel agency's cancellation fees were taxable, but credit-card discount reimbursement was exempt financial service - Skylink Voyages Inc. v. Canada, [1999] GSTC 43 (Tax Court of Canada (General Procedure))