1068827 Ontario Inc. (Grace Motors) v. Canada (National Revenue)

1068827 Ontario Inc. (Grace Motors) v. Canada (National Revenue)
Court (s) Database
Federal Court of Appeal Decisions
Date
2011-11-08
Neutral citation
2011 FCA 304
File numbers
A-66-11
Decision Content
Federal Court of Appeal
Cour d'appel fédérale
Date: 20111108
Docket: A-66-11
Citation: 2011 FCA 304
CORAM: NOËL J.A.
NADON J.A.
SHARLOW J.A.
BETWEEN:
1068827 ONTARIO INC. O/A GRACE MOTORS
Appellant
and
HER MAJESTY THE QUEEN IN RIGHT OF CANADA
AS REPRESENTING THE MINISTER OF NATIONAL REVENUE
Respondent
Heard at Ottawa, Ontario, on November 8, 2011.
Judgment delivered from the Bench at Ottawa, Ontario, on November 8, 2011.
REASONS FOR JUDGMENT OF THE COURT BY: NOËL J.A.
Federal Court of Appeal
Cour d'appel fédérale
Date: 20111108
Docket: A-66-11
Citation: 2011 FCA 304
CORAM: NOËL J.A.
NADON J.A.
SHARLOW J.A.
BETWEEN:
1068827 ONTARIO INC. O/A GRACE MOTORS
Appellant
and
HER MAJESTY THE QUEEN IN RIGHT OF CANADA
AS REPRESENTING THE MINISTER OF NATIONAL REVENUE
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Ottawa, Ontario, on November 8, 2011)
NOËL J.A.
[1] Despite the able submissions of counsel for the appellant, we are in substantial agreement with the reasons advanced by Madam Justice Heneghan of the Federal Court (reported at 2011 FC 33) for holding that excise tax – specifically tax levied in conformity with section 23 of the Excise Tax Act, R.S.C. 1985, c. E-15, when read in conjunction with sections 7 and 8 of schedule I – applies to the importation of used motor vehicles in which air conditioning units are installed.
[2] The appeal will be dismissed with costs.
“Marc Noël”
J.A.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-66-11
APPEAL FROM A JUDGMENT OF MADAM JUSTICE HENEGHAN OF THE FEDERAL COURT DATED OCTOBER 13, 2011, DOCKET NO. T-407-09.
STYLE OF CAUSE: 1068827 Ontario Inc. O/A Grace Motors and Her Majesty the Queen in Right of Canada as representing the Minister of National Revenue
PLACE OF HEARING: Ottawa, Ontario
DATE OF HEARING: November 8, 2011
REASONS FOR JUDGMENT OF THE COURT BY: Noël, Nadon, Sharlow JJ.A.
DELIVERED FROM THE BENCH BY: Noël J.A.
APPEARANCES:
David A. MacKenzie
FOR THE APPELLANT
Sharon Johnston
FOR THE RESPONDENT
SOLICITORS OF RECORD:
Szemenyei MacKenzie Godin LLP
London, Ontario
FOR THE APPELLANT
Myles J. Kirvan
Deputy Attorney General of Canada
FOR THE RESPONDENT