Austria: - Subsidy granted to a dentist - Input VAT relating to immovable property - Lease of passenger cars - Private use of immovable business assets Belgium: - Public bodies are deemed to be taxable persons Canada: - Servicing mortgages was part of single supply of selling mortgages - No ITCs for GST on invoices paid as part of class action settlement - GST payable on award of damages for unpaid rent - No bad debt credit when employee stole customers' payments - No ITCs on inputs to exempt supply for which city charged GST - GST deemed trust trumps Companies' Creditors Arrangement Act - Is there GST on taxable benefits paid in the form of an allowance? Finland: - Umbrella organizations Germany: - Zero-rated intra-Community supplies South Africa: - Zero rated international transport United Kingdom: - Exempt education - University research - Repayment of VAT - Overdue refund application