CUSTOMS AND EXCISE
Excise Tax Act
Appeals concerning fair market value of life lease complexes for purposes of Excise Tax Act, R.S.C., 1985, c. E-15—Minister assessing liability for GST on basis fair market value of complexes cost of construction—Tax Court judge affirming Minister’s assessment on basis of expert evidence he chose to accept—Appeals from Tax Court of Canada decision dismissed.
Southpark Estates Inc. v. Canada (A-632-04, A-633-04, A-634-04, A-635-04, 2006 FCA 153, Desjardins J.A., judgment dated 27/4/06, 24 pp.)
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