IBM Canada Ltd. v. Canada
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IBM Canada Ltd. v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2002-10-30 Neutral citation 2002 FCA 420 File numbers A-669-01 Decision Content Date: 20021030 Docket: A-669-01 Neutral citation: 2002 FCA 420 CORAM: DÉCARY J.A. ROTHSTEIN J.A. EVANS J.A. BETWEEN: IBM CANADA LIMITED Appellant and HER MAJESTY THE QUEEN Respondent Heard at Toronto, Ontario, on October 30, 2002. Judgment delivered from the Bench at Toronto, Ontario, on October 30, 2002. REASONS FOR JUDGMENT OF THE COURT BY: ROTHSTEIN J.A. Date: 20021030 Docket: A-669-01 Neutral citation: 2002 FCA 420 CORAM: DÉCARY J.A. ROTHSTEIN J.A. EVANS J.A. BETWEEN: IBM CANADA LIMITED Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Toronto, Ontario, on October 30, 2002) ROTHSTEIN J.A. [1] We are not persuaded that the Trial Division Judge erred in dismissing the appellant's appeal under the Excise Tax Act for the rebate of federal sales tax in respect of computer replacement parts held in inventory for the fulfilment of maintenance agreements with its customers. Paragraph 120(1)(a) of the Excise Tax Act restricts the rebates to inventory held for sale, lease or rental, separately for a price or rent in money. The replacement parts in question here were not available for purchase separately for a price in money. They were only provided under the maintenance agreements between the appellant and its customers. The maintenance agreements do not provide…
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IBM Canada Ltd. v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2002-10-30 Neutral citation 2002 FCA 420 File numbers A-669-01 Decision Content Date: 20021030 Docket: A-669-01 Neutral citation: 2002 FCA 420 CORAM: DÉCARY J.A. ROTHSTEIN J.A. EVANS J.A. BETWEEN: IBM CANADA LIMITED Appellant and HER MAJESTY THE QUEEN Respondent Heard at Toronto, Ontario, on October 30, 2002. Judgment delivered from the Bench at Toronto, Ontario, on October 30, 2002. REASONS FOR JUDGMENT OF THE COURT BY: ROTHSTEIN J.A. Date: 20021030 Docket: A-669-01 Neutral citation: 2002 FCA 420 CORAM: DÉCARY J.A. ROTHSTEIN J.A. EVANS J.A. BETWEEN: IBM CANADA LIMITED Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Toronto, Ontario, on October 30, 2002) ROTHSTEIN J.A. [1] We are not persuaded that the Trial Division Judge erred in dismissing the appellant's appeal under the Excise Tax Act for the rebate of federal sales tax in respect of computer replacement parts held in inventory for the fulfilment of maintenance agreements with its customers. Paragraph 120(1)(a) of the Excise Tax Act restricts the rebates to inventory held for sale, lease or rental, separately for a price or rent in money. The replacement parts in question here were not available for purchase separately for a price in money. They were only provided under the maintenance agreements between the appellant and its customers. The maintenance agreements do not provide for the sale of parts separately and the invoices in evidence do not show the sale of parts for a price. [2] It is not necessary to address the Trial Division Judge's analysis of the definition of "sale" for purposes of the Excise Tax Act or whether subsection 120(2.1) is applicable to this case and we express no opinion on the Trial Division Judge's findings on these points. [3] We agree with the Trial Division Judge that the Charter is not applicable to this case. [4] The appeal will be dismissed with costs. "Marshall Rothstein" J.A. FEDERAL COURT OF CANADA Appeal Division Names of Counsel and Solicitors of Record DOCKET: A-669-01 STYLE OF CAUSE: IBM CANADA LIMITED Appellant - and - HER MAJESTY THE QUEEN Respondent DATE OF HEARING: WEDNESDAY, OCTOBER 30, 2002 PLACE OF HEARING: TORONTO, ONTARIO REASONS FOR JUDGMENT OF THE COURT BY: ROTHSTEIN, J.A. DELIVERED FROM THE BENCH AT TORONTO, ONTARIO ON WEDNESDAY, OCTOBER 30, 2002. DATED: WEDNESDAY, OCTOBER 30, 2002 APPEARANCES BY: Mr. Robert G. Kreklewetz Mr. Brent F. Murray For the Appellant Ms. Marie Crowley Mr. Edward R. Sojonky Q.C. For the Respondent SOLICITORS OF RECORD: MILLAR WYSLOBICKY KREKLEWETZ LLP BCE Place - Bay Wellington Tower 28th Floor, P.O. Box 745 181 Bay Street Toronto, Ontario M5J 2T3 For the Appellant Morris Rosenberg Deputy Attorney General of Canada For the Respondent FEDERAL COURT OF APPEAL Date: 20021030 Docket: A-669-01 BETWEEN: IBM CANADA LIMITED Appellant - and - HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT
Source: decisions.fca-caf.gc.ca