Date: 20111108
Docket: A-66-11
Citation: 2011 FCA 304
CORAM: NOËL J.A.
NADON J.A.
SHARLOW J.A.
BETWEEN:
1068827
ONTARIO INC. O/A GRACE MOTORS
Appellant
and
HER MAJESTY THE QUEEN IN RIGHT
OF CANADA
AS REPRESENTING
THE MINISTER OF NATIONAL REVENUE
Respondent
Heard at Ottawa,
Ontario, on November 8,
2011.
Judgment delivered from the Bench at Ottawa, Ontario, on November 8, 2011.
REASONS FOR JUDGMENT OF THE COURT BY: NOËL
J.A.
Date:
20111108
Docket:
A-66-11
Citation:
2011 FCA 304
CORAM: NOËL
J.A.
NADON
J.A.
SHARLOW
J.A.
BETWEEN:
1068827
ONTARIO INC. O/A GRACE MOTORS
Appellant
and
HER MAJESTY THE QUEEN IN RIGHT OF CANADA
AS
REPRESENTING THE MINISTER OF NATIONAL REVENUE
Respondent
REASONS FOR JUDGMENT OF THE
COURT
(Delivered
from the Bench at Ottawa, Ontario, on November 8, 2011)
NOËL J.A.
[1]
Despite
the able submissions of counsel for the appellant, we are in substantial agreement
with the reasons advanced by Madam Justice Heneghan of the Federal Court
(reported at 2011 FC 33) for holding that excise tax – specifically tax levied
in conformity with section 23 of the Excise Tax Act, R.S.C. 1985, c.
E-15, when read in conjunction with sections 7 and 8 of schedule I – applies to
the importation of used motor vehicles in which air conditioning units are
installed.
[2]
The
appeal will be dismissed with costs.
“Marc
Noël”
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND
SOLICITORS OF RECORD
DOCKET: A-66-11
APPEAL
FROM A JUDGMENT OF MADAM JUSTICE HENEGHAN OF THE FEDERAL COURT DATED OCTOBER
13, 2011, DOCKET NO. T-407-09.
STYLE OF CAUSE: 1068827
Ontario Inc. O/A Grace Motors and Her Majesty the Queen in Right of Canada as
representing the Minister of National Revenue
PLACE OF HEARING: Ottawa,
Ontario
DATE OF HEARING: November 8, 2011
REASONS FOR JUDGMENT OF THE
COURT BY: Noël, Nadon, Sharlow JJ.A.
DELIVERED FROM THE BENCH BY: Noël J.A.
APPEARANCES:
|
David A. MacKenzie
|
FOR
THE APPELLANT
|
|
Sharon Johnston
|
FOR
THE RESPONDENT
|
SOLICITORS
OF RECORD:
|
Szemenyei MacKenzie Godin LLP
London, Ontario
|
FOR THE APPELLANT
|
|
Myles J. Kirvan
Deputy
Attorney General of Canada
|
FOR THE RESPONDENT
|
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