General Bearing Service Inc. v. Canada, (1990) 34 F.T.R. 37 (TD)

• Judge: Collier, J.
• Court: Federal Court (Canada)
• Case Date: November 16, 1987
• Jurisdiction: Canada (Federal)
• Citations: (1990), 34 F.T.R. 37 (TD)

General Bearing Service Inc. v. Can. (1990), 34 F.T.R. 37 (TD)

MLB headnote and full text

General Bearing Service Inc. v. Her Majesty The Queen, In Right Of Canada (defendant)

(T-1103-85)

Indexed As: General Bearing Service Inc. v. Canada

Federal Court of Canada

Trial Division

Collier, J.

March 6, 1990.

Summary:

A corporate wholesaler commenced an action for a declaration that the licenced wholesaler provisions of the Excise Tax Act were contrary to s. 15 of the Charter. Two preliminary issues arose: (1) whether s. 15 of the Charter applied to the plaintiff (i.e., a corporation), and (2) whether the corporation had standing.

The Federal Court of Canada, Trial Division, dismissed the corporation's action, holding that s. 15 did not apply to corporations and the corporation lacked standing.

Civil Rights - Topic 8305

Charter - Application - Persons protected - Section 15 - A corporate wholesaler sought a declaration that the licenced wholesaler provisions of the Excise Tax Act were contrary to s. 15 of the Charter - The Federal Court of Canada, Trial Division, held that the wholesaler lacked standing to challenge the constitutional validity of the Excise Tax Act provisions because s. 15 of the Charter did not apply to corporations and further the corporation lacked public interest standing.

Practice - Topic 219

Persons who can sue and be sued - Individuals and corporations - Status or standing - Validity of legislation - [See Civil Rights - Topic 8305].

Cases Noticed:

Smith, Kline & French Laboratories Ltd. et al. v. Canada (Attorney General), [1986] 1 F.C. 274; 12 F.T.R. 81; 24 D.L.R.(4th) 321; 7 C.P.R.(3d) 145; 19 C.R.R. 233, folld. [para. 19].

Parkdale Hotel Ltd. v. Canada (Chief Electoral Officer) et al. (1986), 1 F.T.R. 190; 27 D.L.R.(4th) 19, folld. [para. 20].

Aluminium Company of Canada Ltd. v. Ontario (Minister of the Environment) (1986), 16 O.A.C. 14; 29 D.L.R.(4th) 583 (Ont. H.C. Div. Ct.), folld. [para. 21].

R. v. Magder (Paul) Furs Ltd. et al. (1989), 33 O.A.C. 81; 69 O.R.(2d) 172 (C.A.), refd to. [para. 21].

K Mart Canada Ltd. et al. v. Millmink Developments Ltd. et al. (1987), 31 D.L.R.(4th) 135 (Ont. H.C.), folld. [para. 22].

Finlay v. Canada (1986), 71 N.R. 338 (S.C.C.), refd to. [para. 25].

Borowski v. Minister of Justice of Canada and Minister of Finance of Canada, [1981] 2 S.C.R. 575; 39 N.R. 331; 12 Sask.R. 420; [1982] 1 W.W.R. 97; 24 C.R.(3d) 352; 24 C.P.C. 62; 64 C.C.C.(2d) 97; 130 D.L.R.(3d) 588, refd to. [para. 26].

Thorson v. Attorney General of Canada, [1975] 1 S.C.R. 138; 1 N.R. 225; 43 D.L.R.(3d) 1, refd to. [paras. 2628].

McNeil v. Nova Scotia Board of Censors, [1976] 2 S.C.R. 265; 5 N.R. 43; 12 N.S.R.(2d) 85; 6 A.P.R. 85; 55 D.L.R.(3d) 632; 32 C.R.N.S. 376, refd to. [paras. 26, 28].

Statutes Noticed:

Canadian Charter of Rights and Freedoms, 1982, sect. 15 [paras. 1, 7, 9-23].

Excise Tax Act, R.S.C. 1970, c. E-13, sect. 27 [para. 1]; sect. 27(1)(a)(i) [para. 2]; sect. 27(2) [para. 4]; sect. 31 [paras. 1, 3]; sect. 32 [paras. 1, 3, 6]; sect. 32(1) [paras. 3, 7]; sect. 50, sect. 55, sect. 56, sect. 57, sect. 62 [para. 1].

Counsel:

Paul Dioguardi, Q.C., for the plaintiff;

Michael F. Ciavaglia, for the defendant.

Solicitors of Record:

Quain, Dioguardi, Ottawa, Ontario, for the plaintiff;

John C. Tait, Q.C., Deputy Attorney General of Canada, Ottawa, Ontario, for the defendant.

This case was heard in Ottawa, Ontario, on November 16, 1987, before Collier, J., of the Federal Court of Canada, Trial Division, who delivered the following decision on March 6, 1990: