Canada v. Canadian Turbo ( 1993 ) Ltd.
A-375-95
McDonald J.A.
3/12/96
11 pp.
Appeal from Trial Division decision Canadian Turbo (1993) Ltd. v. Canada, [1995] F.C.J. No. 773 (T.D.) (QL) setting aside determination by Minister of National Revenue excise tax paid by respondent on sale of gasoline, diesel fuel not refundable-Whether excise tax paid by respondent ad valorem tax refundable under Excise Tax Act, s. 68.21(2) or specific tax not refundable-On or after February 16, 1984, respondent sold gasoline, diesel fuel, paid and remitted tax on sale under Act, Part VI-In 1989, respondent applied under Act, s. 68.21(2) for refund of portion of excise tax related to bad debts-MNR refusing application for refund as tax paid non-refundable specific tax-S. 68.21(2) authorizing refund of ad valorem tax only-Ad valorem taxes calculated on basis of price, value of property being taxed-Specific tax assessed on basis of number of classifications or units of commodity being taxed-Legislative intent underlying s. 68.21(2) to avoid payment of "tax on tax"-Specific tax need not be refunded to avoid payment of "tax on tax"-Tax on gasoline imposed as fixed rate per litre of fuel, therefore tax on volume of fuel sold, rather than on value-Where words of statute clear, precise and contain no ambiguity, ordinary meaning should be applied without further analysis-Approach applicable to construction of s. 68.21(2)-Trial Judge erred in discounting plain words of statute with regard to "volume sold" on basis these words added to correct drafting anomaly-Tax at issue specific, not ad valorem one-Imposed on volume of fuel sold-Interpretation supported by reference to heading in Sch. II.I "Specific Tax Rates on Petroleum Products"-For purposes of interpretation of federal statutes, headings should be considered part of legislation, be read and relied upon like any other contextual feature of statute-Trial Judge erred in discounting administrative interpretation bulletins as being of little interpretive weight-Meaning of statutory provision herein not ambiguous-Resort to interpretation bulletins therefore unnecessary-Appeal allowed-Excise Tax Act, R.S.C., 1985, c. E-15, s. 68.21(2), Sch. II.I.