| Citation: |
Telus Communications (Edmonton) Inc. v. Canada, 2009 FCA 49, [2009] 3 F.C.R. D-12 |
A-117-08 |
Customs and Excise
Excise Tax Act
Appeal from Tax Court of Canada decision dismissing appeal from 1995 reassessment under Excise Tax Act, R.S.C., 1985, c. E-15—Appellant acquiring all undertakings, property, assets, rights of Edmonton Telephones Corporation (Ed Tel)—As purchaser, paying for supplies including GST contracted for by Ed Tel prior to acquisition—Tax Court’s conclusion that only Ed Tel, as recipient of supplies, entitled to claim input tax credits in respect of GST payments not challenged—Whether appellant entitled to rebate or refund of net tax pursuant to Act, s. 261(1)—Act, s. 261(1) not applying to payment made on account of someone else’s tax—Appellant not obligated to pay tax under Act when paying suppliers—Analogy to decision of Tax Court in 2955-4201 Québec Inc. v. Canada, [1997] G.S.T.C. 100 (F.C.A.), wherein Act, s. 261(1) held inapplicable as payment for supplies and related GST forming part of purchase price—Appeal dismissed.
Telus Communications (Edmonton) Inc. v. Canada (A-117-08, 2009 FCA 49, Noël J.A., judgment dated February 18, 2009, 18 pp.)