B.C. Telephone Co. v. Canada
A-9-93
Isaac C.J.
3/3/94
5 pp.
Appeal from trial judgment dismissing appeal against MNR's determination with respect to appellant's claim for refund of taxes -- Appellant claims refund of $4,089,995.87, representing sale or consumption taxes imposed on basis of production costs of telephone directories distributed without charge to subscribers -- Minister relied upon Excise Tax Act, ss. 27(1)(a)(iii) and 28(1)(d) in imposing tax -- (1) Whether "sale price" established -- (2) Whether distribution of directories without charge "use" as appellant producer or manufacturer -- In determining "value" under s. 28(1), Minister effectively determined "sale price" for purpose of applying tax imposed by s. 27(1)(a)(ii) -- Distribution of directories by appellant to subscribers amounting to "use" of goods within s. 27(1)(a)(ii) -- Appeal dismissed -- Excise Tax Act, R.S.C. 1970, c. E-13, ss. 27 (as am. by S.C. 1980-81-82-83, c. 68, s. 10; 1986, c. 54, s. 4), 28.