Date: 19980402
Docket: A-431-97
CORAM: STONE, J.A.
ROBERTSON, J.A.
MACDONALD, J.A.
BETWEEN:
CARLSON & ASSOCIATES ADVERTISING LTD.
Applicant
- and -
HER MAJESTY THE QUEEN
Respondent
Heard at Edmonton, Alberta, Thursday, April 2nd, 1998.
Judgment delivered at Edmonton, Alberta, Thursday, April 2nd, 1998.
REASONS FOR JUDGMENT BY THE COURT: ROBERTSON, J.A.
CONCURRED IN BY: STONE, J.A.
McDONALD, J.A.
Date: 19980402
Docket: A-431-97
CORAM: STONE, J.A.
ROBERTSON, J.A.
McDONALD, J.A.
BETWEEN:
| CARLSON & ASSOCIATES ADVERTISING LTD. |
Applicant
| - and - |
| HER MAJESTY THE QUEEN |
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered orally from the Bench, on Thursday,
April 2, 1998 at Edmonton, Alberta).
ROBERTSON, J.A.:
[1] This application for judicial review is from a decision of Judge Hamlyn of the Tax Court of Canada who held that the Minister of National Revenue is entitled to assess directly the applicant taxpayer for unpaid GST (Goods and Services Tax) pursuant to paragraph 296(1)(b) of the Excise Tax Act. The thrust of the taxpayer's argument is that once GST has been taken into account in the computation of "net tax" for both the taxpayer and its suppliers, GST is no longer payable by the former to the Crown. Therefore, the Minister is precluded from making an assessment under paragraph 296(1)(b).
[2] Despite the many intricate arguments pursued vigorously by counsel for the taxpayer, we have not been persuaded that Judge Hamlyn erred. Accordingly, the application will be dismissed.
"J.T. Robertson"
J.A.
FEDERAL COURT OF APPEAL
Date: 19980402
Docket: A-431-97
BETWEEN:
CARLSON & ASSOCIATES ADVERTISING LTD.
Applicant
| - and - |
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT
NAMES OF COUNSEL AND SOLICITORS OF RECORD
COURT FILE NO.: A-431-97
STYLE OF CAUSE: Carlson & Associates Advertising
Ltd. v. Her Majesty the Queen
PLACE OF HEARING: Edmonton, Alberta
DATE OF HEARING: April 2nd, 1998
REASONS FOR JUDGMENT OF THE COURT: Robertson, J.A.
CONCURRED IN BY: Stone, J.A.
McDonald, J.A.
APPEARANCES:
Gregory J. Gartner for the Applicant
Felesky Flynn
James C. Yaskowich for the Respondent
Department of Justice
SOLICITORS OF RECORD:
Felesky Flynn for the Applicant
Edmonton, Alberta
George Thomson
Deputy Attorney General of Canada for the Respondent
Ottawa, Ontario