CUSTOMS AND EXCISE
Excise Tax Act
Appeal, cross-appeal from Federal Court decision (2006 FC 583) allowing application for judicial review of Canada Border Services Agency’s determination respondent owing GST in respect of shipments of natural gas on re-entering Canada via pipeline in journey from Western Canada through United States to Eastern Canada—Gas sold to U.S. affiliate when crossed border and repurchased when crossed back into Canada—Individual natural gas molecules not traceable; sold on “quality and quantity basis”, treated as fungible good—Respondent’s natural gas commingled with like natural gas—Meaning of “solely for the purpose of, being delivered . . . to another place in Canada” in Excise Tax Act, R.S.C., 1985, c. E-15, s. 144.01 (provision deeming no “importation” of natural gas for GST purposes)—Change of ownership during transit irrelevant to purpose of delivery— Appeal, cross-appeal dismissed.
Tenaska Marketing Canada v. Canada (Minister of Public Safety and Emergency Preparedness) (A-261-06, 2007 FCA 223, Décary J.A., judgment dated 3/5/07, 16 pp.)