This article discusses the judicial development of the Canadian GST over the past 10 years. It focuses on the treatment of financial services. The author believes the Canadian experiences and the resulting legislative actions can assist Australia. Further, he argues that, if there were some commonality of charging GST/VAT on financial transactions, there would be considerably less discord in the application of the GST/VAT in the affected nations.
"The Canadian GST Treatment of Financial Services - What Lessons are there for Australia?,"
Revenue Law Journal:
1, Article 3.
Available at: http://epublications.bond.edu.au/rlj/vol10/iss1/3