Faema Distributeur Inc. v. M.N.R.
T-1992-91
Pinard J.
4/12/92
10 pp.
Appeal under Excise Tax Act, s. 81.22 from assessment or determination by Minister of National Revenue -- Written admissions filed by counsel for parties-Machinery, apparatus and parts (subject goods commercial type) not covered by s. 1(a)(i) of Part XIII of Schedule III of Excise Tax Act -- Goods not sold to persons who are "producers or manufacturers" within meaning of Act, s. 42 -- Machinery, apparatus and parts (subject goods commercial type) covered by s. 3 of Part V of Schedule III of Excise Tax Act -- Expressions "manufacturer or producer", "manufactured or produced" and "manufacture or production" found in various places and contexts in Act used for differing purposes -- Tax exemptions set out in separate portions of Schedule III of Act relate to different matters -- Provisions of Schedule III containing these exemptions independent and to be considered and applied separately -- S. 3 of Part V of Schedule III of Act to be interpreted so as to exclude these goods -- Machinery, apparatus and parts (subject goods domestic type) not covered by s. 1(a)(i) of Part XIII of Excise Tax Act -- These goods not sold to persons who are "producers or manufacturers" within meaning of Act, s. 42 as they should be -- Machinery, apparatus and parts (subject goods domestic type) not covered by s. 3 of Part V of Schedule III of Excise Tax Act -- Parliament established tax exemptions in Parts V and XIII of Schedule III of Act in context of commercial and not domestic "manufacture or production" -- Appeal allowed only in respect of machinery, apparatus and parts designated as "subject goods commercial type" -- Excise Tax Act, R.S.C., 1985, c. E-15, s. 81.22, Schedule III, Part V, s. 3, Part XIII, s. 1(a)(i).