Supreme Court

Decision Information

Gasga-Olton Ltd. v Government of the Northwest Territories

Court Supreme Court
Date 1997-04-11
File numbers CV 06949
Judge(s) Vertes
Location Yellowknife
Cases and statutes considered Cases considered:
Manitoba (A.G.) v. Metropolitan Stores (MTS) Ltd., (1987) 38 DLR (4th) 321 (SCC)

Statutes considered:
Tobacco Tax Act
Decision information:

Summary: Applicant had their dealer's permit to sell tobacco products suspended due to $725,000.00 taxes owing. Claims suspension has detrimental effect on its business operations thereby jeopardizing its ability to pay the taxes owing. Test of granting stay applied - whether or not serious triable issue, if applicant will suffer irreparable harm, and balance of convenience. Court found taxes owing were from 1990 to 1995 and although permit had been suspended only two months ago no payments towards taxes had been made before then when the permit still valid. Any harm suffered in absence of stay would be purely economic and compensable in damages
Decision: Application dismissed
Subjects: Civil procedure - Appeals - Stay pending appeal

Decision Content

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