CUSTOMS AND EXCISE
Excise Tax Act
Appeal from Tax Court of Canada decision (2006 TCC 450) allowing respondent’s appeal from reassessment made under Excise Tax Act, R.S.C., 1985, c. E-15 (ETA) wherein Minister disallowing deduction from net tax payable—When respondent, who operates courier business, carrying goods into Canada from other countries, also operating customs brokerage service, paying whatever customs, GST due on imported goods—Although collecting amounts from customers thereafter, respondent incurring shortfall due to errors in calculation of goods’ value—Respondent deducting shortfall amount from amounts obliged to remit to Revenue Canada regarding courier, brokerage services—Tax Court erring when concluding respondent, as person who paid GST, entitled to claim rebate for overpayment of GST—Claim for rebate must be made by person from whom overpayment collected—Although respondent remitted tax, overpayment collected from customers—ETA providing no specific relief for one who pays GST on behalf of another and whose claim for reimbursement remains unsatisfied—Appeal allowed.
Canada v. United Parcel Service Canada Ltd. (A-604-06, 2008 FCA 48, Pelletier J.A., judgment dated 7/2/08, 24 pp.)