R. v. Chen, [2006] G.S.T.C. 38 -- summary under Subsection 239(2)

The appellant was charged with failure to file GST returns for a period of over eight years and raised, among other arguments, a discrepancy in the description of his GST number. The Court discussed the argument, and noted: “a Crown witness explained that a person such as Mr. Chen would have only one umbrella GST number, and in this case, Mr. Chen’s number was 135405025. The suffix RT0001 is simply a designation indicating that the particular account was the first account under Mr. Chen’s umbrella number. It was clear that the difference in the two descriptions of Mr. Chen’s GST number were of no moment.”