My client, a travel agent, was assessed for GST on commissions it received from various airlines. I filed a Notice of Objection on its behalf. Through a complicated analysis of some highly technical provisions of the GST legislation, I was able to demonstrate to the Appeals Officer that the commissions were zero-rated rather than taxable - so no GST applied. The Appeals Officer agreed, and reduced the assessment, including interest and penalty, by more than $45,000.