Date: 20020926
Docket: A-318-01
Neutral citation: 2002 FCA 347
CORAM: DESJARDINS J.A.
BETWEEN:
HER MAJESTY THE QUEEN
Appellant
and
LIBRA TRANSPORT (B.C.) LTD.
Respondent
Heard at Edmonton, Alberta on September 26, 2002.
Judgment delivered from the Bench at Edmonton, Alberta on September 26, 2002.
REASONS FOR JUDGMENT OF THE COURT BY: SHARLOW J.A.
CONCURRED IN BY: DESJARDINS, J.A.
SEXTON, J.A.
Date: 20020926
Docket: A-318-01
Neutral citation: 2002 FCA 347
CORAM: DESJARDINS J.A.
BETWEEN:
HER MAJESTY THE QUEEN
Appellant
and
LIBRA TRANSPORT (B.C.) LTD.
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Edmonton, Alberta on September 26, 2002)
[1] The Crown is appealing the decision of Judge Bowie rendered on April 27, 2001 in a decision now reported as Libra Transport (B.C.) Ltd. v. Canada, [2001] G.S.T.C. 57, (2001) 11 M.V.R. (4th) 313 (T.C.C.), which allowed the appeal of Libra Transport from an assessment of goods and services tax (GST) under Part IX of the Excise Tax Act, R.S.C. 1985, c. E-15.
[2] The facts are well stated in Judge Bowie's reasons and it is not necessary to repeat them. It is enough to say that the decision now being challenged depends upon the conclusion that Libra Transport was the agent of its subcontractors with respect to the procurement of certain insurance and licences. The decision must stand unless it is founded upon an incorrect legal principle or a finding of fact that is palpably wrong. We are all of the view that there is no such error of law or fact.
[3] Judge Bowie correctly noted that the facts of this case are superficially similar to the facts in two other cases in which the GST was held to be properly imposed: Vanex Truck Services Limited v. Canada, 2001 FCA 159, (2001) 271 N.R. 98, (2001) 11 M.V.R. (4th) 236, [2001] G.S.T.C. 70 (F.C.A.) and Fedderly Transportation Ltd. v. Canada, [2000] G.S.T.C. 83-1 (F.C.A.). However, Judge Bowie distinguished those cases on the basis that no agency relationship was proved in those cases. In our view, he was correct to draw that distinction.
[4] This appeal will be dismissed with costs.
"Karen R. Sharlow"
J.A.
EDMONTON, Alberta
September 26, 2002.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-318-01
STYLE OF CAUSE: THE QUEEN v. LIBRA TRANSPORT (B.C.) LTD.
PLACE OF HEARING: EDMONTON, AB
DATE OF HEARING: SEPTEMBER 26, 2002
REASONS FOR JUDGMENT OF THE COURT BY: SHARLOW, J.A.
CONCURRED IN BY: DESJARDINS, J.A.
SEXTON, J.A.
DATED: SEPTEMBER 26, 2002
APPEARANCES:
Louis A.T. Williams FOR THE APPELLANT
Horst G. Wolff FOR THE RESPONDENT
SOLICITORS OF RECORD:
Morris Rosenberg
Deputy Attorney General of Canada
Ottawa, ON FOR THE APPELLANT
Wolff Leia
Edmonton, AB FOR THE RESPONDENT