| Citation: |
Tele-Mobile Company Partnership v. Canada (Revenue Agency), 2011 FCA 89, [2011] 2 F.C.R. D-3 |
A-311-10 |
Customs and Excise
Excise Tax Act
Appeal from Federal Court order (2010 FC 839) dismissing motion by Canada Revenue Agency (CRA) to strike respondents’ (TELUS) application to prohibit CRA from assessing GST on international roaming fees charged to customers—TELUS asserting unfair, onerous obligations imposed, financial hardship if assessed for GST—If prohibition granted because of such alleged consequences, CRA obligated to forgive existing tax liability—Court cannot stop CRA from carrying out statutory duty under s. 275(1), Excise Tax Act, R.S.C. 1985, c. E-15 to assess GST because of financial consequences to taxpayer—Other recourses available to TELUS if CRA exercising discretion improperly—Appeal allowed.
Tele-Mobile Company Partnership v. Canada (Revenue Agency) (A-311-10, 2011 FCA 89, Stratas, J.A., judgment dated March 8, 2011, 4 pp.)