Case Notes: Canada

- Allocation of inputs had to be done using direct-allocation method - Magog (City) v. Canada, [1999] GSTC 118 (Tax Court of Canada (General Procedure)) - No billings meant no commercial activity - Two Carlton Financing Ltd. v. Canada, [2000] GSTC 2 (Federal Court of Appeal, on appeal from [1998] GSTC 59)