BDN Mechanical Ltd. v. B.C., [2006] B.C.T.C. 78 (SC)

• Judge: Cole, J.
• Court: Supreme Court of British Columbia (Canada)
• Case Date: December 15, 2005
• Jurisdiction: British Columbia
• Citations: [2006] B.C.T.C. 78 (SC);2006 BCSC 78

BDN Mechanical Ltd. v. B.C., [2006] B.C.T.C. 78 (SC)

MLB headnote and full text

Temp. Cite: [2006] B.C.T.C. TBEd. JA.063

B.D.N. Mechanical Ltd. (petitioner) v. Her Majesty The Queen in Right of the Province of British Columbia (respondent)

(L050002; 2006 BCSC 78)

Indexed As: B.D.N. Mechanical Ltd. v. British Columbia

British Columbia Supreme Court

Vancouver

Cole, J.

January 17, 2006.

Summary:

This headnote contains no summary.

Real Property - Topic 4205

Fixtures - General principles - What constitutes a fixture - See paragraphs 8 to 26.

Sales and Service Taxes - Topic 13

Sales tax - General principles and definitions - Fixture - What constitutes - See paragraphs 8 to 26.

Cases Noticed:

Dwyer v. Minister of National Revenue, (2003), 309 N.R. 163 (F.C.A.), refd to. [para. 3].

Hickman Motors Ltd. v. Minister of National Revenue, [1997] 2 S.C.R. 336; 213 N.R. 81, refd to. [para. 3].

LaSalle Recreations Ltd. v. Canadian Camdex Investments Ltd. et al. (1969), 4 D.L.R.(3d) 549 (B.C.C.A.), refd to. [para. 17].

Stack v. Eaton (T.) Co. et al. (1902), 4 O.L.R. 335 (Div. Ct.), refd to. [para. 17].

Haggert v. Brampton (Town) (1897), 28 S.C.R. 174, refd to. [para. 18].

Fess Oil Burners Ltd. v. Mutual Investments Ltd., [1932] O.R. 203 (C.A.), refd to. [para. 18].

Turismo Industries Ltd. et al. v. Kovacs et al. (1976), 72 D.L.R.(3d) 710 (B.C.C.A.), refd to. [para. 18].

Heathron Developments Ltd. et al. v. Kemp Concrete Products et al. (1998), 114 B.C.A.C. 142; 186 W.A.C. 142 (C.A.), refd to. [para. 18].

Royal Bank of Canada v. Maple Ridge Farmers Market Ltd., [1995] B.C.T.C. Uned. A71 (S.C.), refd to. [para. 19].

Pemberton Holmes Ltd. v. Ulaszonek et al., [1996] B.C.T.C. Uned. D98 (S.C.), refd to. [para. 21].

Kaverit Steel and Crane Ltd. v. British Columbia, [1999] B.C.J. No. 3204 (S.C.), refd to. [para. 21].

Phan v. Morris and Doris Realty Ltd., [2000] O.J. No. 1080 (Sup. Ct.), refd to. [para. 21].

Sheferaw et al. v. Mutual Trust Co. et al. (1999), 92 O.T.C. 103 (Gen. Div.), refd to. [para. 21].

Ludco Enterprises Ltd. et al. v. Minister of National Revenue, [2001] 2 S.C.R. 1082; 275 N.R. 90, refd to. [para. 22].

Stewart v. Minister of National Revenue, [2002] 2 S.C.R. 645; 288 N.R. 297, refd to. [para. 22].

Counsel:

M.J. Welters, for the petitioner;

D.R. Poore, for the repsondent.

This appeal was heard on December 15, 2005, before Cole, J., of the British Columbia Supreme Court, who delivered the following decision on January 17, 2006.

Please note: The following judgment has not been edited.