Selected Recent Cases in Brief: Canada

- Subsidy from town to swimming pool was taxable - Meadow Lake Swimming Pool Committee Inc. v. Canada, [1999] GSTC 96 (Tax Court of Canada (Informal Procedure)) - Charities doing work abroad did not "export" services they purchased - Greater Europe Mission (Canada) v. Canada, [1999] GSTC 98 (Federal Court of Appeal, on appeal from [1996] GSTC 79) - Fleet operator's charges to truck owners, deducted from pay, were taxable - Vanex Truck Service Ltd. v. Canada, [1999] GSTC 101 (Tax Court of Canada (General Procedure))