Law360 Canada ( June 30, 2022, 6:41 AM EDT) -- Appeal by River Cree Resort Limited Partnership (Resort) from a reassessment by the Minister of National Revenue (Minister) of GST. Resort entered into agreements with a company for the placement and operation of automated teller machines (ATMs) in its resort and casino, pursuant to which it received over $8 million from the company. The Minister reassessed Resort on the basis that it made taxable supplies to the company and should have collected GST on the revenue that it received. Resort appealed, arguing that it made exempt supplies of financial services either to the users of the ATMs or to the company that provided the ATMs and thus it was not required to collect GST....