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Tax Court's Denial of a Bank's GST/HST Rebate Claims Affirmed; No Issue Estoppel as Retroactive GST/HST Legislation Had Been Enacted Since Previous Judgement Regarding Same Supplies | Stikeman Elliott LLP

This dispute arose when the Canada Revenue Agency (“CRA”) reassessed President’s Choice Bank (“PCB”) for uncollected GST/HST on bundled supplies made to a major Canadian bank (the...
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