CUSTOMS AND EXCISE
Excise Tax Act
Appeal from Federal Court decision (2005 FC 1354) dismissing appeal from decision of Canadian International Trade Tribunal dismissing appeal from decision of Minister of National Revenue denying claim for refund of federal sales tax paid on bathroom tissue pursuant to Excise Tax Act, R.S.C., 1985, c. E-15, s. 68 on ground claim not made within two years of payment—Appeal dismissed—Clear from evidence appellant, in filing claim for refund, not claiming or intending to claim, refund of tax paid in error on its sales of bathroom tissue—Also, on true construction of Act, s. 68, claim for refund of tax paid in error not meeting requirements of that section that nature of error be specified.
Scott Paper Ltd. v. Canada (A-513-05, 2006 FCA 372, Nadon J.A., judgment dated 17/11/06, 20 pp.)