R. v. Provincial Forest Products Ltd., 2000 SKQB 371

• Judge: Maher, J.
• Court: Court of Queen's Bench of Saskatchewan (Canada)
• Case Date: September 07, 2000
• Jurisdiction: Saskatchewan
• Citations: 2000 SKQB 371;(2000), 197 Sask.R. 189 (QB)

R. v. Provincial Forest Products Ltd. (2000), 197 Sask.R. 189 (QB)

MLB headnote and full text

Temp. Cite: [2000] Sask.R. TBEd. SE.040

Provincial Forest Products Ltd. (appellant) v. Her Majesty the Queen (respondent)

(1999 Q.B.A. No. 25; 2000 SKQB 371)

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

Saskatchewan Court of Queen's Bench

Judicial Centre of Prince Albert

Maher, J.

September 7, 2000.

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, in a decision reported at 191 Sask.R. 111, found PFPL's use of marked diesel fuel was not permitted by the regulations. PFPL appealed.

The Saskatchewan Court of Queen's Bench dismissed the appeal. There was ample evidence upon which the trial judge could have been satisfied beyond a reasonable doubt of the appellant's guilt, and no pal­pable or overriding error was established.

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 - PFPL appealed - The Saskatchewan Court of Queen's Bench dismissed the appeal - There was ample evidence supporting a finding of guilt, and no palpable or over­riding error was established.

Statutes Noticed:

Fuel Tax Act Regulations (Sask.), Fuel Tax Regulations (1988), R.R.S., c. F-23.2, Reg. 1, sect. 4.1(3) [para. 2].

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

Counsel:

P.V. Abrametz, for the appellant;

J.E. Syrnick, for the respondent.

This appeal was heard by Maher, J., of the Saskatchewan Court of Queen's Bench, Judicial Centre of Prince Albert, who delivered the following decision on Septem­ber 7, 2000.