Date: 20020515
Docket: A-19-01
Neutral citation: 2002 FCA 200
CORAM: LINDEN J.A.
EVANS J.A.
MALONE J.A.
BETWEEN:
ITA INTERNATIONAL TRAVEL AGENCY LTD.
Appellant
and
HER MAJESTY THE QUEEN
Respondent
Heard at Ottawa, Ontario, on May 15, 2002.
Judgment delivered from the Bench at Ottawa, Ontario, on May 15, 2002
REASONS FOR JUDGMENT OF THE COURT BY: EVANS J.A.
Date: 20020515
Docket: A-19-01
Neutral citation: 2002 FCA 200
CORAM: LINDEN J.A.
BETWEEN:
ITA INTERNATIONAL TRAVEL AGENCY LTD.
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Ottawa, Ontario,
on May 15, 2002)
[1] This is an appeal from a decision of the Tax Court of Canada (reported as ITA Travel Agency Ltd. v. Her Majesty the Queen, [2001] G.S.T.C. 5) that certain amounts were collected by the appellant as or on account of GST and that, accordingly, the appellant was obliged to remit them to the Receiver General, even though they had been collected in error: Excise Tax Act, R.S.C. 1985, c. E-15, subsections 222(1), 228(2), 232(1).
[2] We are not persuaded that the Tax Court Judge committed a reviewable error in concluding that the amounts shown as "GST" on the Billing Settlement Plan were collected as or on account of GST, even though, as she also held, GST was not owing in respect of the net fares charged to the appellant for tickets for international travel.
[3] The Judge's finding that the amounts shown were collected from the airlines by the appellant is one of fact, and her characterization of the amounts as paid as or on account of GST is a question of mixed fact and law. In the absence of an error of law by the Judge in her formulation or application of the correct test, we are only entitled to set aside such findings if the Judge committed a palpable and overriding error: Housen v. Nikolaisen, 2002 SCC 33.
[4] We find no error of law in the Judge's reasons, and her findings of fact and of mixed law and fact were, on the evidence before her, far from unreasonable.
[5] For these reasons, the appeal will be dismissed with costs.
"John M. Evans"
J.A.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-19-01
STYLE OF CAUSE: ITA INTERNATIONAL TRAVEL AGENCY LTD.
- AND - HER MAJESTY THE QUEEN
PLACE OF HEARING: OTTAWA, ONTARIO
DATE OF HEARING: MAY 15, 2002
REASONS FOR JUDGMENT OF THE COURT
(LINDEN, EVANS, MALONE, JJ.A.)
RENDERED FROM THE BENCH BY: EVANS J.A.
DATED: MAY 15, 2002
APPEARANCES:
MR. PAUL LABARGE
MR. PRASHANT R. WATCHMAKER
MR. DAVID ANDERSON
FOR THE APPELLANT
MR. PETER KREMER
MS. ROSEMARIE FINCHAM
FOR THE RESPONDENT
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SOLICITORS OF RECORD:
LABARGE WEINSTEIN
OTTAWA, ONTARIO
FOR THE APPELLANT
MORRIS ROSENBERG
DEPUTY ATTORNEY GENERAL OF CANADA
FOR THE RESPONDENT