Porter (D.) & Son Ltd. v. Nova Scotia and Provincial Tax Commission, (1979) 37 N.S.R.(2d) 164 (TD)
Court | Supreme Court of Nova Scotia (Canada) |
Case Date | May 16, 1979 |
Jurisdiction | Nova Scotia |
Citations | (1979), 37 N.S.R.(2d) 164 (TD) |
Porter & Son Ltd. v. N.S. (1979), 37 N.S.R.(2d) 164 (TD);
67 A.P.R. 164
MLB headnote and full text
D. Porter & Son Ltd. v. Nova Scotia, Province of and Provincial Tax Commission
(S.P. No. 00510)
Indexed As: Porter (D.) & Son Ltd. v. Nova Scotia and Provincial Tax Commission
Nova Scotia Supreme Court
Trial Division
Cowan, C.J.T.D.
May 16, 1979.
Summary:
This headnote contains no summary.
Sales and Service Taxes - Topic 543
Sales tax - Exemptions - Particular clauses - Manufacture or production of goods for sale - Health Services Tax Act, s. 10 - The Nova Scotia Supreme Court, Trial Division, held that bulldozers, used by a lumber company to construct woods roads on woodlots, were not used in the process of manufacture or production of goods for sale (see paragraph 53) - The Trial Division referred to specific apparatus and materials used by the lumber company at its mill which would not be exempt as being used in the manufacture or production of goods (see paragraphs 54 to 62).
Sales and Service Taxes - Topic 543
Sales tax - Exemptions - Particular clauses - Manufacture or production of goods for sale - Health Services Tax Act, s. 10 - The Nova Scotia Supreme Court, Trial Division, referred to examples of exempt materials consumed or expended in the production of goods for sale, such as, packaging Trial Division, held that fuel oil tanks, used to transport materials, even though such materials do not change the form of the product (see paragraphs 68 and 69).
Sales and Service Taxes - Topic 320
Sales tax - Review of assessments - Statutory review - Notice of appeal - The Nova Scotia Supreme Court, Trial Division, referred to the scope of grounds of appeal stated in a notice of appeal (see paragraphs 19 and 20).
Sales and Service Taxes - Topic 16
Sales tax - What constitutes a 'user' - A lumber company hired a bulldozer (with an operator) to cut woods roads on several woodlots - The lumber company was assessed for sales tax under the Health Services Tax Act - The Nova Scotia Supreme Court, Trial Division, held that the assessment was invalid because the lumber company was not a user of the bulldozer as required by s. 3(4) of the Health Services Tax Act (see paragraphs 33 to 49).
Sales and Service Taxes - Topic 559
Sales tax - Exemptions - Particular clauses - Farm implements or farm machinery - The Nova Scotia Supreme Court, Trial Division, held that fuel oil tanks, used to transport fuel for the burning over of blueberry fields, were not farm implements or machinery exempted under s. 10(c) of the Health Services Tax Act (see paragraphs 12 and 13).
Words and Phrases
User - The Nova Scotia Supreme Court, Trial Division discussed the meaning of the word 'user' as found in s. 3 of the Health Services Tax Act (see paragraphs 33 to 49).
Cases Noticed:
Re Michelin Tires Manufacturing (Canada) Ltd. (1976), 15 N.S.R.(2d) 150; 14 A.P.R. 150, refd to. [para. 24].
Acadia Road Contractors Limited v. Canadian Surety Company (1977), 81 D.L.R. (3d) 169, 27 N.S.R.(2d) 608; 41 A.P.R. 608, refd to. [para. 45].
R. v. York Marble (1967), 65 D.L.R.(2d) 449, refd to. [para. 68].
R. v. Stuart House (1976), 76 D.T.C. 6033, refd to. [para. 68].
Statutes Noticed:
Health Services Tax Act, R.S.N.S. 1967, c. 126, sect. 1 [para. 22]; sect. 3(4) [para. 21]; sect. 10.
Counsel:
D. W. Gruchy, Q.C., for the appellant;
David Giovanetti and Mollie Gallagher, for the respondents.
This case was heard by COWAN, C.J.T.D., of the Trial Division of the Nova Scotia Supreme Court, at Halifax, Nova Scotia, on April 9, 1979.
The judgment of COWAN, C.J.T.D, was delivered at Halifax, Nova Scotia, on May 16, 1979.
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Cape Breton Development Corp. (Devco) v. Nova Scotia (Minister of Finance), (1981) 46 N.S.R.(2d) 710 (TD)
...663; 86 A.P.R. 663, consd. [para. 21]. D. Porter & Son Ltd. v. Nova Scotia, Province of and Provincial Tax Commission (1979), 37 N.S.R.(2d) 164; 67 A.P.R. 164, consd. [para. Statutes Noticed: Health Services Tax Act, R.S.N.S. 1967, c. 126, sect. 10 [para. 3]; sect. 10(i) [paras. 14, 23]......
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Cape Breton Development Corp. (Devco) v. Nova Scotia (Minister of Finance), (1981) 46 N.S.R.(2d) 710 (TD)
...663; 86 A.P.R. 663, consd. [para. 21]. D. Porter & Son Ltd. v. Nova Scotia, Province of and Provincial Tax Commission (1979), 37 N.S.R.(2d) 164; 67 A.P.R. 164, consd. [para. Statutes Noticed: Health Services Tax Act, R.S.N.S. 1967, c. 126, sect. 10 [para. 3]; sect. 10(i) [paras. 14, 23]......