Date: 19980521
Docket: A-495-96
CORAM: STRAYER, J.A.
LINDEN, J.A.
ROBERTSON, J.A.
BETWEEN:
TRENGROVE DEVELOPMENTS INC. (94-2663(GST)G), ASTRA-GLOBE BUILDING GROUP INC. (94-2633(GST)G), ASTRA-MAR INVESTMENTS INC. (94-2634(GST)G), ATTERIDGE CONSTRUCTION LTD. (94-2635(GST)G), BAYFIELD BUILDING CORPORATION (94-2637(GST)G), BLAIRWOOD VALLEY HOMES INC. (94-2638(GST)G), BRADWICK DEVELOPMENTS LTD. (94-2639(GST)G), BRYDONVIEW ESTATES INC. (94-2640(GST)G), CLAIRIDGE BUILDING CORPORATION (94-2641(GST)G), CORAL ACRES ESTATES INC. (94-2642(GST)G), DUNDENE FOREST DEVELOPMENTS INC. (94-2643(GST)G), EATONWOOD ESTATES INC. (94-2644(GST)G), ELDERCREST ESTATES INC. (94-2645(GST)G), ERIN DANCER HOLDING CORP. (94-2646(GST)G), FIELDPORT ESTATES INC. (94-2647(GST)G), FLORAL SHIRT INVESTMENTS CORPORATION (94-2648(GST)G), HOME-OAK INVESTMENTS INC. (94-2649(GST)G), HOME SPORT INC. (94-2650(GST)G), KINGSGLEN DEVELOPMENTS INC. (94-2651(GST)G), MARLIN-WATSON HOME CORP. (94-2652(GST)G), PEAKMOUNT DEVELOPMENTS LTD. (94-2659(GST)G), PRINCESTAR HOMES LTD. (94-2660(GST)G), RAVENCLIFF ESTATES INC. (94-2661(GST)G), SHURPHIL HOLDING CORP. (94-2662(GST)G), SIMONGATE ESTATES INC. (94-2667(GST)G), SPICTAN HOLDINGS INC. (94-2666(GST)G), SWAN VALLEY DEVELOPMENTS INC. (94-2665(GST)G), TWELVE-JAN INVESTMENTS INC. (94-2670(GST)G), TWO STEP HOLDINGS (94-2669(GST)G) and UNIDENTON HOLDING CORP. (94-2668(GST)G)
Appellants
- and -
HER MAJESTY THE QUEEN
Respondent
HEARD at Toronto, Ontario, Thursday, May 21, 1998
JUDGMENT delivered from the Bench at Toronto, Ontario, Thursday, May 21, 1998
REASONS FOR JUDGMENT BY: STRAYER, J.A.
Date: 19980521
Docket: A-495-96
CORAM: STRAYER, J.A.
LINDEN, J.A.
ROBERTSON, J.A.
BETWEEN:
TRENGROVE DEVELOPMENTS INC. (94-2663(GST)G), ASTRA-GLOBE BUILDING GROUP INC. (94-2633(GST)G), ASTRA-MAR INVESTMENTS INC. (94-2634(GST)G), ATTERIDGE CONSTRUCTION LTD. (94-2635(GST)G), BAYFIELD BUILDING CORPORATION (94-2637(GST)G), BLAIRWOOD VALLEY HOMES INC. (94-2638(GST)G), BRADWICK DEVELOPMENTS LTD. (94-2639(GST)G), BRYDONVIEW ESTATES INC. (94-2640(GST)G), CLAIRIDGE BUILDING CORPORATION (94-2641(GST)G), CORAL ACRES ESTATES INC. (94-2642(GST)G), DUNDENE FOREST DEVELOPMENTS INC. (94-2643(GST)G), EATONWOOD ESTATES INC. (94-2644(GST)G), ELDERCREST ESTATES INC. (94-2645(GST)G), ERIN DANCER HOLDING CORP. (94-2646(GST)G), FIELDPORT ESTATES INC. (94-2647(GST)G), FLORAL SHIRT INVESTMENTS CORPORATION (94-2648(GST)G), HOME-OAK INVESTMENTS INC. (94-2649(GST)G), HOME SPORT INC. (94-2650(GST)G), KINGSGLEN DEVELOPMENTS INC. (94-2651(GST)G), MARLIN-WATSON HOME CORP. (94-2652(GST)G), PEAKMOUNT DEVELOPMENTS LTD. (94-2659(GST)G), PRINCESTAR HOMES LTD. (94-2660(GST)G), RAVENCLIFF ESTATES INC. (94-2661(GST)G), SHURPHIL HOLDING CORP. (94-2662(GST)G), SIMONGATE ESTATES INC. (94-2667(GST)G), SPICTAN HOLDINGS INC. (94-2666(GST)G), SWAN VALLEY DEVELOPMENTS INC. (94-2665(GST)G), TWELVE-JAN INVESTMENTS INC. (94-2670(GST)G), TWO STEP HOLDINGS (94-2669(GST)G) and UNIDENTON HOLDING CORP. (94-2668(GST)G)
Appellants
- and -
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT
(Delivered from the Bench at Toronto, Ontario
Thursday, May 21, 1998)
STRAYER, J.A.:
[1] Notwithstanding the concise and effective arguments of counsel for the appellants, we are not persuaded that there is any basis for interfering with the Tax Court decision. The learned Tax Court Judge carefully analyzed and applied the relevant provisions of Part IX of the Excise Tax Act and we agree with his conclusions.
[2] The appeal will therefore be dismissed with costs.
"B.L. Strayer"
J.A.
FEDERAL COURT OF CANADA
Names of Counsel and Solicitors of Record
DOCKET: A-495-96
| STYLE OF CAUSE: TRENGROVE DEVELOPMENTS INC. (94-2663(GST)G), ET AL. |
- and -
| HER MAJESTY THE QUEEN |
DATE OF HEARING: MAY 21, 1998
PLACE OF HEARING: TORONTO, ONTARIO
REASONS FOR JUDGMENT BY: STRAYER, J.A.
Delivered from the Bench at Toronto, Ontario
on Thursday, May 21, 1998
APPEARANCES: Mr. Vern Krishna, Q.C.
Mr. Larry A. Banack
For the Appellants
Mr. Harry Erlichman
Ms. Marilyn Vardy
For the Respondent
SOLICITORS OF RECORD: KOSKIE MINSKY
20 Queen Street West
Toronto, Ontario
M5H 3R3
For the Appellants
George Thomson
Deputy Attorney General
of Canada
For the Respondent
| FEDERAL COURT OF APPEAL |
| Date: 19980521 |
| Docket: A-495-96 |
| BETWEEN: |
| TRENGROVE DEVELOPMENTS INC. |
| (94-2663(GST)G), ET AL. |
| Appellants |
| -and- |
| HER MAJESTY THE QUEEN |
| Respondent |
| REASONS FOR JUDGMENT |