Reference re Goods and Services Tax
The Supreme Court upheld the federal GST as a valid mode or system of taxation and rejected claims for reimbursement, provincial immunity, and other constitutional objections.
- Goods and services tax (gst)
- Federal taxation power s.91(3)
- Provincial property and civil rights s.92(13)
- Appropriations s.103
- Immunity of provincial property s.125
- Provincial consolidated revenue s.126