Supreme Court

Decision Information

872245 NWT Ltd. v Northwest Territories (Finance)

Court Supreme Court
Date 1988-10-17
Other citations (1988) – [1989] N.W.T.R. 66 – 2 T.C.T. 4083 (S.C.) – 2 T.C.T. 4298 (C.A.) – 35 C.P.C. (2d) 280 – affirmed [1989] N.W.T.R. 229
File numbers 01272
Judge(s) Richard
Location Yellowknife
Cases and statutes considered Cases considered:
423092 Ontario Ltd. v. The Minister of Revenue (S.C. Ont., March 6, 1986, Unreported);
Loeb Inc. v. Ontario (Minister of Revenue) (1987), 59 O.R. (2d) 737, 39 D.L.R. (4th) 723 (H.C.)
Atlantic Smoke Shops Ltd. v. Conlon, [1943] A.C. 550, [1943] 3 W.W.R. 113, [1943] 4 D.L.R. 81, [1943] 2 All E.R. 393 (N.B. C.A.)
R. v. Popovic, [1976] 2 S.C.R. 308, 32 C.R.N.S. 54, 25 C.C.C. (2d) 161, 7 N.R. 231, 62 D.L.R. (3d) 56, affirming (1974), 3 O.R. (2d) 23, 25 C.R.N.S. 1, 16 C.C.C. 238 (C.A.)
Whitehorse Distributors v. Yukon (Commissioner) (May 3, 1988, Unreported).

Statutes considered:
Tobacco Tax Act, R.S.N.W.T., 1974, c. T-6, s. 2
Tobacco Tax Act, R.S.N.W.T., 1974, c. T-6, s. 4
Tobacco Tax Act, R.S.N.W.T., 1974, c. T-6, s. 11
Tobacco Tax Act, R.S.N.W.T., 1974, c. T-6, s. 14
Tobacco Tax Act, R.S.N.W.T., 1974, c. T-6, s. 29
Tobacco Tax Act, R.S.O. 1980, c. 502, s. 1(a)
Tobacco Tax Act, R.S.O. 1980, c. 502, s. 2(2)
Tobacco Tax Act, R.S.O. 1980, c. 502, s. 3
Northwest Territories Act, R.S.C., 1970, c. N-22, s. 13
Interpretation Act, R.O.N.W.T., C. I-3, s. 11;
Constitution Act, 1867, s. 91
Constitution Act, 1867, s. 92
Tobacco Tax Regulations, R.R.N.W.T. 1980, Reg. 279, s. 12(b)
Decision information:

Abstract: Application for declaratory relief with respect to the interpretation of the Tobacco Tax Act
Decision: Application dismissed with costs - Fair and liberal interpretation of the Act would permit both approaches to collection to be employed - Act further not ultra vires as it imposes direct tax which is permissible by the territorial government.
Subjects: Statutes - Interpretation
Taxation
Keywords: Direct v. indirect tax - fair and liberal construction

Decision Content

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