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Grantham Foods Ltd. v. Canada

A-1156-91

National Importers Ltd. v. Canada

A-1155-91

Létourneau and Robertson JJ.A.

25/2/93

7 pp.

Appeals from trial judgment dismissing appeals from assessments for excise tax on importation of bulk cooking wine (levied on Grantham only) and federal sales tax on sale of re-packaged cooking wine (levied on both Grantham and National) -- Excise Tax Act, s. 24 imposing excise tax on imported wine at rate varying with alcoholic content thereof -- "Wine" defined as including spirituous liquors produced from many enumerated fermentable substances obtained by normal alcoholic fermentation of juices and not by distillation -- Appellants arguing impotability of cooking wine, produced by adding salt to non-vintage bulk wine, removing it from taxing provisions i.e. if not "beverage" or "drink", not wine -- Grantham's appeal allowed in part -- Cooking wine subject to excise tax under s. 24 -- Impotability not detracting from fact falling within s. 24 -- Excise tax imposed on "wines of all kinds" (s. 24(1)) (meaning of which elaborated upon in judgment of Létourneau J.A.) -- Wine broadly defined to "include" spirituous liquors, products not normally considered wine -- Use of "include" in definition indicating definition not intended to be restrictive -- Appellants unable to demonstrate interpretation contrary to scheme of Act -- Parliament not intending to draw distinction between potable and non-potable wine -- Cooking wine not subject to federal sales tax under s. 27 -- S. 29 exempting goods mentioned in Schedule III from application of s. 27 -- Schedule referring to food and drink for human consumption other than "wine ... and other alcoholic beverages" -- Specific reference to potability criterion -- Wine referred to along with "other alcoholic beverages" -- Cooking wine fairly and reasonably within exemption accorded food for human consumption as sweetening agents, seasonings and ingredients also expressly exempted -- Excise Tax Act, R.S.C. 1970, c. E-13, ss. 24(1)(a) (as am. by S.C. 1986, c. 54, s. 3), (5) (as am. by S.C. 1980-81-82-83, c. 68, s. 7), 27(1) (as am. by S.C. 1986, c. 54, s. 4), (1.1) (as am. idem, c. 9, s. 16), (a) (as am. by S.C. 1988, c. 18, s. 15), (6) (as am. by S.C. 1980-81-82-83, c. 68, s. 10), 29(1) (as am. idem, c. 104, s. 9), Schedule III, Part V (as am. by S.C. 1986, c. 9, s. 1).

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