Section 144.01

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Tenaska Marketing Canada v. R., [2006] GSTC 66 (FCTD)

The Canada Board of Services Agency assessed the registrant GST with respect to shipments of natural gas made by the registrant to customers in eastern Canada via the Great Lakes Pipeline, which crossed from Manitoba into Minnesota and back into Canada at Sault Ste. Marie or St. Clair, Ontario. The matter was referred back to the CBSA for reconsideration in light of s. 144.01, because the CBSA had not considered this provision in its determination to assess GST with respect to the natural gas coming into Ontario.