Stanley J. Tessmer Law Corporation v. The Queen, 2013 TCC 27 -- summary under Subsection 165(1)

The appellant did not collect GST on the legal fees charged to some of its clients, who were defending against criminal charges. Paris J. found that the defendants' Charter rights under s. 10(b) and 11(d) to legal counsel did not entail a right to be exempt from GST. As a basic charging provision, s. 165 is a law of general application whose purposes do not include impeding a defendant's right to counsel; nor did the appellant demonstrate that s. 165 brought about an unconstitutional result, or that it could hypothetically bring about such a result.