Ladas v. Canada
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Ladas v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2002-06-05 Neutral citation 2002 FCA 237 File numbers A-46-01 Decision Content Date: 20020605 Docket: A-46-01 Neutral citation: 2002 FCA 237 CORAM: DÉCARY J.A. SEXTON J.A. EVANS J.A. BETWEEN: SOTIRIOS LADAS Applicant and HER MAJESTY THE QUEEN Respondent Heard at Ottawa, Ontario, on June 5, 2002. Judgment delivered from the Bench at Ottawa, Ontario, on June 5, 2002. REASONS FOR JUDGMENT OF THE COURT BY: EVANS J.A. Date: 20020605 Docket: A-46-01 Neutral citation: 2002 FCA 237 CORAM: DÉCARY J.A. SEXTON J.A. EVANS J.A. BETWEEN: SOTIRIOS LADAS Applicant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Ottawa, Ontario on June 5, 2002.) EVANS J.A. [1] We are not satisfied that the Tax Court Judge made any reviewable error when he dismissed an appeal by Sotirios Ladas against his GST assessments for the years 1995 and 1996. The Judge held that Mr. Ladas had not discharged his burden of proving that the Minister was wrong when he allocated equally between zero-rated supply and rated supply the price that customers paid to Mr. Ladas for wine and beer fermented and brewed on his premises. [2] The Excise Tax Act, R.S.C. 1985, c. E-15, subsection 153(2), provides that the consideration for multiple supplies must be allocated reasonably among the supplies. There was evidence before the Judge that justified his finding that the 50-50 allocation made in this case betwe…
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Ladas v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2002-06-05 Neutral citation 2002 FCA 237 File numbers A-46-01 Decision Content Date: 20020605 Docket: A-46-01 Neutral citation: 2002 FCA 237 CORAM: DÉCARY J.A. SEXTON J.A. EVANS J.A. BETWEEN: SOTIRIOS LADAS Applicant and HER MAJESTY THE QUEEN Respondent Heard at Ottawa, Ontario, on June 5, 2002. Judgment delivered from the Bench at Ottawa, Ontario, on June 5, 2002. REASONS FOR JUDGMENT OF THE COURT BY: EVANS J.A. Date: 20020605 Docket: A-46-01 Neutral citation: 2002 FCA 237 CORAM: DÉCARY J.A. SEXTON J.A. EVANS J.A. BETWEEN: SOTIRIOS LADAS Applicant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Ottawa, Ontario on June 5, 2002.) EVANS J.A. [1] We are not satisfied that the Tax Court Judge made any reviewable error when he dismissed an appeal by Sotirios Ladas against his GST assessments for the years 1995 and 1996. The Judge held that Mr. Ladas had not discharged his burden of proving that the Minister was wrong when he allocated equally between zero-rated supply and rated supply the price that customers paid to Mr. Ladas for wine and beer fermented and brewed on his premises. [2] The Excise Tax Act, R.S.C. 1985, c. E-15, subsection 153(2), provides that the consideration for multiple supplies must be allocated reasonably among the supplies. There was evidence before the Judge that justified his finding that the 50-50 allocation made in this case between the zero-rated goods sold by Mr Ladas to his customers (juices, barley and hops) and the services that he rendered (including storage, racking, the use and cleaning of equipment, monitoring the fermentation and adding additives to the juices) was reasonable, a finding that he based partly on the credibility of Mr. Ladas' testimony. [3] For these reasons, the application for judicial review will be dismissed with costs. "John M. Evans" J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-46-01 STYLE OF CAUSE: SOTIRIOS LADAS v. HER MAJESTY THE QUEEN PLACE OF HEARING: Ottawa, Ontario DATE OF HEARING: June 5, 2002 REASONS FOR JUDGMENT OF THE COURT (Décary, Sexton, Evans, JJ.A.) RENDERED FROM THE BENCH BY: Evans J.A. APPEARANCES: Mr. Sotirios Ladas Applicant on his own behalf Mr. Charles Camirand for the Respondent SOLICITORS OF RECORD: Mr. Sotirios Ladas Applicant on his own behalf Hawkesbury, Ontario Mr. Morris Rosenberg For the Respondent Deputy Attorney General of Canada
Source: decisions.fca-caf.gc.ca
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