CUSTOMS AND EXCISE
Excise Tax Act
Appeal from Tax Court judgment holding goods and services tax (GST) must be collected under Excise Tax Act, R.S.C., 1985, c. E-15, s. 165(1) on fees charged by appellant, registered charity, to persons attending summer camps for children, youth—S. 1(f), Part V.1 of Sch. V requiring charity to collect GST on supply of service involving supervision in any recreational or athletic activity—(1) Differences between English, French texts insignificant—Appellant’s program involving supervision of, instruction in religious, athletic, recreational activities, squarely within s. 1(f)—(2) Activities too closely integrated to separate fees charged for different services—S. 138 not applicable—(3) Failure to follow prior decision not ground of appeal—Faced with conflicting decisions of Tax Court, Federal Court of Appeal must decide which correctly stating law—Camp Kahquah Corp. v. Canada, [1998] 4 C.T.C. 2882 analysis flawed as based on underlying purpose of camp, instead of nature of supply—Appeal dismissed.
Camp Mini-Yo-We Inc. v. Canada (A-467-05, 2006 FCA 413, Malone J.A., judgment dated 18/12/06, 13 pp.)