World Relief Canada v. Canada
A-883-96
Rothstein J.A.
10/11/99
6 pp.
Appeals (A-882-96, A-883-96) from T.C.J.'s decision dismissing appeal from MNR's decision denying claim to refund to charities under Act, s. 260 (100% rebate on GST paid for property or services exported for charitable purposes)-Appellants claimed that as all charitable work for causes outside Canada, they should be entitled to 100% refund of GST paid in respect of services received by them-T.C.J. found that to consider supply of services received by appellants as being indirectly exported beyond scope of legislation-Appeals dismissed-While application of Act, s. 260 narrow, not meaningless or impossible of application-As appellants have failed to establish Act, s. 260 ambiguous, not open to broader interpretation sought by appellants-Therefore, GST paid on all services obtained by them in Canada not subject to rebate under Act, s. 260 even though charitable work takes place exclusively outside Canada-Nor, on evidence herein, can appellants succeed in alternative argument they should be entitled to invoke s. 260 to claim 100% rebate on GST paid for services received where services directly related to overseas activities-Essential condition services received should be exported by appellants: Act, s. 260(1)(c)-However, appellants entitled to 50% rebate on GST under Act, s. 259-Excise Tax Act, R.S.C., 1985, c. E-15, ss. 259 (as enacted by S.C. 1990, c. 45, s. 12; 1993, c. 27, s. 115), 260 (as enacted by S.C. 1990, c. 45, s. 12).