Monarch Concrete Products Ltd. v. The Queen, [1990] 1 CTC 1 -- text
Jerome, A.C.J.:—This plaintiff's claim for the balance of a refund owing for sales taxes paid pursuant to subsection 27(1) of the Excise Tax Act, R.S.C. 1970, E-13, came on for hearing at Edmonton, Alberta on May 18, 1988. On