Customs and Excise
Excise Tax Act
Appeal from decision of Tax Court of Canada confirming assessment by Minister of National Revenue relating to goods and services tax (GST) and harmonized sales tax (HST)—From October 1, 2000 to June 30, 2002, appellant failing to collect, remit to Receiver General for Canada taxes from sales of candy, gumballs, toys made through vending machines—Term “coin‑operated device” in Excise Tax Act, R.S.C., 1985, c. E‑15, s. 160, sufficiently broad and general to include appellant’s single‑coin mechanical devices—Use and application of term not restricted to electronic devices—Distribution Lévesque Vending (1986) Ltée v. Canada, [1997] T.C.J. No. 338 (QL) decision rendered in equity, but erroneous in law—Trial Judge not misapprehending legal principles applicable to penalty, due diligence defence—Not wrong in concluding appellant did not exercise due diligence—Appeal dismissed.
Folz Vending Co. Ltd. v. Canada (A-218-07, 2008 FCA 160, Létourneau, J.A., judgment dated May 1, 2008, 10 pp.)