Schmit v. Sask., (1979) 2 Sask.R. 372 (CA)

JudgeCulliton, C.J.S., Brownridge and Bayda, JJ.A.
CourtCourt of Appeal (Saskatchewan)
Case DateOctober 26, 1979
Citations(1979), 2 Sask.R. 372 (CA)

Schmit v. Sask. (1979), 2 Sask.R. 372 (CA)

MLB headnote and full text

Schmit v. Minister of Revenue Supply and Services (Sask.)

Indexed As: Schmit v. Saskatchewan (Minister of Revenue, Supply and Services)

Saskatchewan Court of Appeal

Culliton, C.J.S., Brownridge and Bayda, JJ.A.

October 26, 1979.


This headnote contains no summary.

Sales and Service Taxes - Topic 559

Sales tax - Exemptions - Farm implements and machinery - Education and Health Tax Act - A farmer purchased an aircraft to use for seeding, spraying and fertilizing - The farmer claimed that the aircraft was exempt from sales tax as farm implements or farm machinery - The words "farm implements" and "farm machinery" were defined by regulation to mean "farm tractors and attachments", inter alia - See paragraph 6 - The Saskatchewan Court of Appeal held that the ordinary meaning of the words in the regulation did not include aircraft and, accordingly, the farmer was not entitled to the exemption claimed.

Statutes Noticed:

Education and Health Tax Act, R.S.S. 1965, c. 66, sect. 6(1) [para. 4]; sect. 38 [para. 5].

Education and Health Tax Act Regulations, reg. (9) [para. 6].

Authors and Works Noticed:

Maxwell on Interpretation of Statutes (12th Ed.), p. 81 [para. 15].


R.A.J. Robertson, for appellant, Schmit;

I.J.L. Stamatinos, for respondent.

This appeal was heard by CULLITON, C.J.S., BROWNRIDGE and BAYDA, JJ.A., of the Saskatchewan Court of Appeal. The judgment of the Saskatchewan Court of Appeal was delivered by CULLITON, C.J.S., at Regina, Saskatchewan on October 26, 1979:

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