Irving Oil Transport Ltd. v. New Brunswick (Provincial Secretary), [1966] N.B. Law News No. 57

• Judge: Dickson, J.
• Case Date: November 29, 1965
• Jurisdiction: New Brunswick
• Citations: [1966] N.B. Law News No. 57

Irving Oil v. N.B., [1966] N.B. Law News No. 57A (QB)

MLB Law News

In the Matter of the Social Services and Education Tax Act, Chapter 213, R.S.N.B., 1952, As Amended

And In the Matter of an Appeal under the said Act from a decision of the Minister

Irving Oil Transport Ltd. (appellant) v. The Provincial Secretary (respondent)

(Archives RS43/1966)

Indexed As: Irving Oil Transport Ltd. v. New Brunswick (Provincial Secretary)

New Brunswick Supreme Court

Queen's Bench Division

Dickson, J.

July 20, 1966.

Summary:

Tax Assessment Social Services & Education Tax Act - Aircraft regularly used inside and outside N.B. by business executives for business purposes. Held not subject to Social Services and Education Tax Act as use held within exemption of section 10(r) "in the promotion of foreign or interprovincial trade".

Sales and Service Taxes - Topic 557

Sales tax - Exemptions - Particular Clauses - Aircraft used in inter-provincial or international service - See paragraphs 1 to 17.

Words and Phrases

Normally - The New Brunswick Supreme Court, Queen's Bench Division, discussed the meaning of the word "normally" as it appeared in s. 10(r) of the Social Services and Education Tax Act, R.S.N.B. 1952, c. 213 - See paragraphs 14 and 15.

Counsel:

L.M. Machum and Ian Whitcombe for the appellant;

L.D. D'Arcy, for the respondent.

This appeal was heard in chambers on November 29, 1965, before Dickson, J., of the New Brunswick Supreme Court, Queen's Bench Division, who delivered the following decision on July 20, 1966. The original version of the case had two filing dates: July 22, 1966 and August 31, 1966.