Trengrove Developments Inc. (94-2663 (Gst) G) v. Canada, docket A-495-96

     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