Search - 2002年 抽纸品牌 质量排名

Société des alcools du Québec, 2002 FCA 69-- summary under Regulations/Statutory Delegation Summary Under Tax Topics- Statutory Interpretation- Regulations/Statutory Delegation Reg. providing a partial rebate for FST included in transitional inventory improperly failed to provide a full refund according to legislative intent to avoid double taxation The respondent, which was the Quebec liquor marketing board, sought a full refund of the federal sales tax (imposed at a 19% rate) that was included in the cost of its alcoholic-products inventory on January 1, 1991, but instead was allowed only a rebate equalling the factor of 8.1% applied to the value of that inventory. ... After stating (at para. 34) that “the undisputed purpose of the Act was to avoid double taxation by refunding the tax that had been paid under the former Act” and (at para. 37) that Parliament, in authorizing a prescribed method “entrusted the Minister of Finance with the task of identifying the amount of the tax paid under the former Act as accurately as possible, so that it could be refunded,” and before finding (at para. 45) that “subsection 3(h) is ultra vires in so far as it applies to alcoholic beverages,” Noël J.A stated (at paras. 42, 44): The provinces' liquor boards handle the sale of those goods, from start to finish of the marketing process, with the exception of corner stores and grocery stores in Quebec …. In the circumstances, the extent of the tax paid on those goods should, as a rule, have been equivalent to the rate of tax paid under the former Act, without the discount incorporated by the general factor, to take account of the market level. … [T]he Minister of Finance[‘s] … discretion, no matter how broad, certainly did not allow the Minister to establish the amount of rebates as he saw fit, or to favour certain goods at the expense of others. ...