Date: 20000127
Docket: A-354-98
CORAM: RICHARD C.J.
ROTHSTEIN J.A.
NOËL J.A.
BETWEEN:
PACCAR OF CANADA LTD.
Appellant
- and -
HER MAJESTY THE QUEEN
Respondent
Heard at Ottawa, Ontario on Thursday, January 27, 2000
Delivered from the Bench at Ottawa, Ontario on Thursday, January 27, 2000
REASONS FOR JUDGMENT OF THE COURT BY: NOËL J.A.
Date: 20000127
Docket: A-354-98
CORAM: RICHARD C.J.
ROTHSTEIN J.A.
NOËL J.A.
BETWEEN:
PACCAR OF CANADA LTD.
Appellant
- and -
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT
NOËL J.A.
[1] Despite the able submissions of counsel for the appellant, we are in general agreement with the conclusion reached by McKay J. that "Highway Truck Tractors" are a subset of the word "trucks" as used in section 7 of schedule 1 to the Excise Tax Act , R.S.C. 1985, c. E-15 (as amended) (the "Act").
[2] The fact that Parliament has drawn a distinction between these two species of trucks in crafting exemptions under the same statute does not result in a presumption that such use of the words must apply for all purposes under the Act.
[3] The appeal will be dismissed with costs.
"Marc Noël"
J.A.
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