Orly Automobiles Inc. v. Canada, 2005 FCA 425 (2005)

Extract

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Orly Automobiles Inc. v. Canada, 2005 FCA 425 (2005)

Date: 20051215

Docket: A-275-04

Citation: 2005 FCA 425

CORAM: LÉTOURNEAU J.A.

NADON J.A.

PELLETIER J.A.

BETWEEN:

LES VOITURES ORLY INC./

ORLY AUTOMOBILES INC.

Appellant

and

HER MAJESTY THE QUEEN

Respondent

Heard at Montréal , Quebec, on December 12 and 15, 2005.

Judgment delivered from the Bench at Montréal, Quebec , on December 15, 2005.

REASONS FOR JUDGMENT OF THE COURT BY: LÉTOURNEAU J.A.

Date: 20051215

Docket: A-275-04

Citation: 2005 FCA 425

CORAM: LÉTOURNEAU J.A.

NADON J.A.

PELLETIER J.A.

BETWEEN:

LES VOITURES ORLY INC./

ORLY AUTOMOBILES INC.

Appellant

and

HER MAJESTY THE QUEEN

Respondent

REASONS FOR JUDGMENT OF THE COURT

(Delivered from the Bench at Montréal, Quebec , on December 15, 2005)

LÉTOURNEAU J.A.

[1] The appellant attacks, by way of appeal, a decision of Bowman A.C.J. (as he then was) of the Tax Court of Canada. The learned A.C.J. dismissed the appellant's appeal from a reassessment made by the Minister of National Revenue (Minister) under the Excise Tax Act , R.S.C. 1985, c. C-5 (Act). The issue before the Tax Court was whether the appellant was entitled to claim input tax credits (ITCs) in respect of the Goods and Services Tax (GST) which it says it paid when it bought...

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