Cassidy Ltée v. M.N.R.
A-183-93 / A-184-93 / A-185-93
Hugessen J.A.
27/10/93
13 pp.
Appeals from Trial Division judgment ((1992), 62 F.T.R. 1), holding "commercial" type equipment imported by respondents not taxable under Part VI of Excise Tax Act but "domestic" type equipment imported by respondent Faema was -- All respondents' imported kitchen equipment sold to restaurants -- Respondent Faema Distributor Inc. imported kitchen equipment sold to persons using it for strictly domestic and non-commercial purposes -- Trial Judge correctly held exclusion of restaurateur from definition of "producer or manufacturer" in Act, s. 42 had effect of excluding clients from "manufacturers or producers" category contemplated by s. 1(a) of Schedule III, Part XIII -- Established that definition of "manufacturer or producer" in s. 2 not in any way conclusive as to whether operation manufacturing or production -- Question not whether restaurateur could engage in production or manufacture but whether respondent's customers did so in case at bar-Equipment in question clearly covered by exemption in s. 3 of Part V of Schedule III and Trial Judge right to come to this conclusion -- Appeals dismissed, cross-appeal dismissed -- Excise Tax Act, R.S.C., 1985, c. E-15, ss. 2, 42, 50, 51, Schedule III, Part V, ss. 1, 3, Part XIII, s.1.