Précis: The taxpayer sold medical marihuana which he treated as zero-rated for GST purposes and therefore did not collect or remit GST. CRA reassessed him for roughly $15,000 on his sales in 2007, 2008 and 2009. He appealed to the Tax Court where he was unsuccessful. He then appealed to the Federal Court of Appeal. The Court of appeal agreed with the Tax Court that medical marihuana was not a “drug” which was zero-rated for GST purposes and dismissed his appeal with costs.
Hedges v. R. - FCA: Medical marihuana not zero-rated for GST purposesREAD MORE »