Canada GST Cases

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The Goods and Services Tax and Harmonized Sales Tax have generated many volumes of case law. This poses a challenge for practitioners who need to track the cases and quickly grasp the full implications of each decision. Commencing in 1992, Canada GST Cases has dealt exclusively with decisions under the GST and HST.

Features of this case reporter include:

  • Full text of every Tax Court of Canada, Canadian International Trade Tribunal, Federal Court, Federal Court of Appeal, and Supreme Court of Canada decision on GST/HST
  • Full text of provincial court decisions relating to the GST or HST
  • David Sherman's headnotes and his detailed and insightful editorial comments on every case, putting the decision in context, and drawing attention to possible flaws in the Court's reasoning
  • Comprehensive indexing tools, permitting research by
    1. section number of the legislation or regulation cited
    2. case cited in the judgment
    3. David Sherman's exhaustive Topical Index

The decisions reported in Canada GST Cases are drawn from every aspect of GST practice, including substantive issues as well as administrative and enforcement matters.

Specific subjects covered in the cases include:

  • Who pays the GST on contracts
  • Awarding GST on costs in litigation awards
  • Constitutionality of the GST
  • GST priority in bankruptcy disputes
  • Interpretation of statutory terms
  • New housing rebate
  • Director liability issues
  • Assessment of penalties
  • Effect of misinformation from Revenue Canada
  • Exempt and zero-rated supplies
  • Application of GST to partnerships
  • Single supply vs. multiple supplies

Included in the annual subscription is David Sherman's monthly GST newsletter, GST& HST Case Notes, which summarizes the cases in each month's release and provides critical analysis on each case. The organization of Canada GST Cases ensures that nothing can be missed or slip through the cracks. Cases in the monthly releases to the looseleaf current volume are consolidated and also published in hardcover bound format. This serves to prolong their useful life as research tools indefinitely on acid-free paper, of course. Canada GST Cases bound volumes are available on standing order or may be ordered separately.


Practice Area:
Tax & accounting


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