CUSTOMS AND EXCISE |
Excise Tax Act |
GKO Engineering v. Canada
A-384-00
2001 FCA 123, Rothstein J.A.
24/4/01
2 pp.
Appeal from Tax Court Judge's decision dismissing application for judicial review application on basis GST rebate application made by wrong person--Appeal dismissed--No basis for Court to interfere with factual finding rebate application made by applicant and not by person that remitted GST in question--While applicant argued entitled to claim rebate as successor to business of person that had remitted GST, no evidence alleged entitlement to rebate inherited by applicant--Reliance on Excise Tax Act, s. 272.1 misplaced as provision dealing with things done by person as member of partnership--Here, rebate application filed by partnership rather than by person who, prior to formation of partnership, remitted GST with respect to which rebate sought--Not case of honest mistake such as clerical error but rather change of intention after realization application made by wrong person--Excise Tax Act, R.S.C., 1985, c. E-15, s. 272.1 (as enacted by S.C. 1997, c. 10, ss. 76, 232).