R. v. Provincial Forest Products Ltd., (1999) 191 Sask.R. 111 (ProvCt)

• Judge: Goliath, P.C.J.
• Court: Provincial Court of Saskatchewan (Canada)
• Case Date: November 22, 1999
• Jurisdiction: Saskatchewan
• Citations: (1999), 191 Sask.R. 111 (ProvCt)

R. v. Prov. Forest Products Ltd. (1999), 191 Sask.R. 111 (ProvCt)

MLB headnote and full text

Temp. Cite: [1999] Sask.R. TBEd. DE.050

In The Matter Of Ticket No. 4938169

Her Majesty the Queen v. Provincial Forest Products Ltd.

Indexed As: R. v. Provincial Forest Products Ltd.

Saskatchewan Provincial Court

Judicial Centre of Prince Albert

Goliath, P.C.J.

November 22, 1999.

Summary:

Provincial Forest Products Ltd. (PFPL) used marked diesel fuel in some of its com­mercial logging operations. The Fuel Tax Act prohibited the use of marked fuel for any purpose other than those permitted by the regulations. PFPL was charged with using marked diesel fuel for a non-prescribed purpose. The issue at trial was whether PFPL's use of loaders for unloading, sorting and reloading logs at the mill site was a "prescribed pur­pose" under the regulations.

The Saskatchewan Provincial Court found PFPL's use of marked diesel fuel was not permitted by the regulations.

Sales and Service Taxes - Topic 2801

Gasoline and motive fuel tax - Offences - Improper use of marked fuel - Provincial Forest Products Ltd. (PFPL) used marked diesel fuel in some of its commercial logging operations - The Fuel Tax Act prohibited the use of marked fuel for any purpose other than the "prescribed pur­poses" in the regulations - PFPL was charged with using marked diesel fuel for a non-prescribed purpose - The issue at trial was whether PFPL's use of loaders for unloading, sorting and re­loading logs at the mill site was a "produc­tion or process­ing activity applied to raw timber", which was specifically excluded from the pre­scribed purposes under the regulations - The Saskatchewan Provincial Court found PFPL's use of marked diesel fuel was not permitted by the regulations - See para­graphs 7 to 14.

Words and Phrases

Production or processing activity - The Saskatchewan Provincial Court con­sidered the meaning of this phrase in the context of the Fuel Tax Regulations (1988) (Sask.).

Statutes Noticed:

Fuel Tax Act, S.S. 1986-87-88, c. F-23.2, sect. 5(2.1) [para. 3].

Fuel Tax Act Regulations (Sask.), Fuel Tax Regulations (1988), sect. 4.1(2), sect. 4.1(3) [para. 5].

Fuel Tax Regulations - see Fuel Tax Act Regulations (Sask.).

Authors and Works Noticed:

Shorter Oxford Dictionary [para. 11].

Counsel:

J. Syrnick, for the Crown;

P. Abrametz, Jr., for the defence.

This matter was heard by Goliath, P.C.J., of the Saskatchewan Provincial Court, Judi­cial Centre of Prince Albert, who delivered the following decision on November 22, 1999.