Fitter International Inc. v British Columbia, 2021 ABCA 54

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Summaries

Summary Under

B.C. must be sued in B.C. for unconstitutionally imposing extra-provincial sales tax obligations on non-B.C. vendors

The respondent (“Fitter”), which was an Alberta corporation that had been assessed penalties under the Provincial Sales Tax Act (B.C.) (the...

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Summary Under

vires of B.C.'s extraprovincial sales tax collection obligations could only be challenged in B.C. courts

The Alberta Court of Appeal found that the Alberta Court of Queen’s Bench lacked the jurisdiction to hear an application by an Alberta company...

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