A-606-04
A-607-04
A-609-04
A-618-04
BETWEEN:
LES CENTRES JEUNESSE DES LAURENTIDES
Appellant
and
THE QUEEN
Respondent
BETWEEN:
CENTRE JEUNESSE DE L'ESTRIE
Appellant
and
THE QUEEN
Respondent
BETWEEN:
CENTRE JEUNESSE GASPÉSIE/LES ÎLES
Appellant
and
THE QUEEN
Respondent
BETWEEN:
CENTRE JEUNESSE DE L'ABITIBI TÉMISCAMINGUE
Appellant
and
THE QUEEN
Respondent
BETWEEN:
LES CENTRES JEUNESSE DE LA MONTÉRÉGIE
Appellant
and
THE QUEEN
Respondent
Heard at Montréal, Quebec, on December 13, 2005.
Judgment delivered from the Bench at Montréal, Quebec, on December 13, 2005.
REASONS FOR JUDGMENT OF THE COURT BY: PELLETIER J.A.
Docket: A-587-04
A-606-04
A-607-04
A-609-04
A-618-04
Citation: 2005 FCA 430
CORAM: LÉTOURNEAU J.A.
NADON J.A.
PELLETIER J.A.
BETWEEN:
LES CENTRES JEUNESSE DES LAURENTIDES
Appellant
and
THE QUEEN
Respondent
BETWEEN:
CENTRE JEUNESSE DE L'ESTRIE
Appellant
and
THE QUEEN
Respondent
BETWEEN:
CENTRE JEUNESSE GASPÉSIE/LES ÎLES
Appellant
and
THE QUEEN
Respondent
BETWEEN:
CENTRE JEUNESSE DE L'ABITIBI TÉMISCAMINGUE
Appellant
and
THE QUEEN
Respondent
BETWEEN:
LES CENTRES JEUNESSE DE LA MONTÉRÉGIE
Appellant
and
THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Montréal, Quebec, on December 13, 2005)
PELLETIER J.A.
[1] We are all of the view that despite Mr. Kaylor's ingenious argument, these appeals should be dismissed.
[2] The issue in these appeals is whether the various Centres de jeunesse are entitled to claim a credit based upon the deemed receipt of a taxable supply where the Centre de jeunesse earmarks a portion of an allowance paid to foster families as being intended for the purchase of taxable supplies such as clothing.
[3] The amount of the allowance in question is set by Regulation as a per diem amount which varies according to the age of the child in care. There is no allocation of the allowance in the regulation.
[4] The provincial government pays the allowance to the Centre de jeunesse according to the ages and number of children who are in foster homes. The Centre de jeunesse then pays the per diem to foster families according to the age and number of children for whom the family is responsible.
[5] While the Regulation does not allocate the allowance between various expenditures, the Centre de jeunesse purports to do so by means of guidelines which apply to the foster families. According to those guidelines, 22% of the per diem should be spent on certain defined expenditures which are taxable.
[6] The Centres de jeunesse claim that this 22% of the per diem is an allowance within the meaning of section 174 of the Excise Tax Act which entitles them to the benefit of the credit provided for in that section.
[7] The matter was argued on the basis of whether the per diem, which is admittedly an allowance, is divisible into discrete allowances which then qualify as allowances for the purpose of section 174.
[8] In our view, the argument advanced by Mr. Kaylor would permit the Centres de jeunesse to create their own credit simply by earmarking portions of a statutory allowance when the Regulation creating the allowance did not do so.
[9] For these reasons, all the appeals should be dismissed with one set of costs, plus disbursements in each file.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET NOS.: A-587-04,A-606-04, A-607-04,
A-609-04, A-618-04
STYLE OF CAUSE: LES CENTRES JEUNESSE DES LAURENTIDES ET AL.
and.
THE QUEEN ET AL.
PLACE OF HEARING: Montréal, Quebec
DATE OF HEARING: December 13, 2005
REASONS FOR JUDGMENT OF
NADON J.A.
PELLETIER J.A.
DELIVERED FROM THE BENCH BY: PELLETIER J.A.
DATE OF REASONS FROM THE BENCH: December 13, 2005
APPEARANCES:
|
|
FOR THE APPELLANT
|
| FOR THE RESPONDENT
|
SOLICITORS OF RECORD:
|
Montréal, Quebec
|
FOR THE APPELLANT
|
| Veillette, Larivière Montréal, Quebec |
FOR THE RESPONDENT
|