Canada v. Molson Newfoundland Brewery Ltd.
A-565-93
Hugessen J.A.
23/2/94
4 pp.
Appeal from Trial Judge's decision -- Court bound by The King v. Wampole & Co. Ltd., [1931] S.C.R. 494 -- Legislation therein substantially unchanged from that which Trial Judge interpreted (Excise Tax Act, ss. 50(1)(a)(i), 52(1)(d)) -- Legislative history after Wampole indicating Parliament decided consumption or sales tax imposed by former provisions of Excise Tax Act should not attach to samples given away by manufacturer for promotional purposes -- Addition of Excise Tax Act, s. 50(1)(a)(iii) to fill "gap" identified by British Columbia Railway Co. v. R., [1979] 2 F.C. 122 (T.D.) and to establish time when tax payable by producer or manufacturer who used own goods-Not affecting liability for tax -- Appeal dismissed -- Excise Tax Act, R.S.C., 1985, c. E-15, s. 50(1)(a)(iii).