Woodlawn Construction Ltd. v. Bedford Waterfront Development Corp., (1994) 132 N.S.R.(2d) 208 (CA)

• Judge: Hallett, Matthews and Pugsley, JJ.A.
• Court: Court of Appeal of Nova Scotia (Canada)
• Case Date: August 03, 1994
• Jurisdiction: Nova Scotia
• Citations: (1994), 132 N.S.R.(2d) 208 (CA)

Woodlawn v. Bedford Waterfront (1994), 132 N.S.R.(2d) 208 (CA);

  376 A.P.R. 208.

MLB headnote and full text

Woodlawn Construction Ltd. (appellant) v. Bedford Waterfront Development Corporation Limited (respondent)

(C.A. No. 02934)

Indexed As: Woodlawn Construction Ltd. v. Bedford Waterfront Development Corp.

Nova Scotia Court of Appeal

Hallett, Matthews and Pugsley, JJ.A.

August 3, 1994.

Summary:

The successful tenderer on a contract had failed to include G.S.T. in its tender bid. The tenderer sued for payment of the G.S.T.

The Nova Scotia Supreme Court, in a judgment reported 124 N.S.R.(2d) 391; 345 A.P.R. 391, dismissed the action. The ten­derer appealed.

The Nova Scotia Court of Appeal dis­missed the appeal.

Building Contracts - Topic 1309

Tender calls - Unit price contracts - [See Sales and Service Taxes - Topic 5223 ].

Sales and Service Taxes - Topic 5223

Goods and Services Tax - Collection and enforcement - Persons obligated to collect - Remuneration and indemnification - Tendering instructions provided that quo­tations for unit prices were to include federal taxes - Conditional tenders would not be considered - Unit prices were to include only true costs - The successful tenderer, who did not include G.S.T., sued for payment of G.S.T. - The trial judge dismissed the action, where G.S.T. was a federal tax which the tenderer was obli­gated to include as per the unambiguous instructions - The industry practice was not to exclude G.S.T. and the tenderer had an obligation to clarify uncertainties - The phrase "including G.S.T." or "excluding G.S.T." would not have disqualified the tender - The Nova Scotia Court of Appeal affirmed the decision.

Cases Noticed:

Reference Re Goods and Services Tax (1992), 138 N.R. 247; 127 A.R. 161; 20 W.A.C. 161 (S.C.C.), refd to. [para. 37].

Canada (Attorney General) v. Alberta (Attorney General) et al. - see Reference Re Goods and Services Tax.

Counsel:

George W. MacDonald, Q.C., for the appellant;

Dennis A. Ashworth, for the respondent.

This appeal was heard on May 31, 1994, before Hallett, Matthews and Pugsley, JJ.A., of the Nova Scotia Court of Appeal.

On August 3, 1994, Pugsley, J.A., delivered the following judgment for the Court of Appeal.