CUSTOMS AND EXCISE |
Excise Tax Act |
Canada v. Gastown Actors' Studio Ltd.
A-663-99
Sharlow J.A.
6/12/00
5 pp.
Application for judicial review of Tax Court of Canada decision respondent Gastown Actors' Studio Ltd., acting school, not required to collect GST on tuition fees charged for two-year full-time program, independent study program as exempt supplies--In order to be exempt supplies, two-year full-time program, independent study program must meet requirements of Excise Tax Act, Sch. V, Part III, s. 8--Whether certificate issued for two programs attests to competence of individuals to practice, perform trade, vocation of acting--T.C.J. right in holding what certificate attests to not question of form, but of fact--Sufficient basis to conclude certificates sufficiently complied with s. 8, courses in question exempt supplies--Evidence from which T.C.J. could infer requirements of s. 8 met for both programs--Nevertheless, respondent responsible for remitting GST collected with respect to two-year full-time program, independent study program, even though exempt supplies, as well as part-time programs--Taxpayer who has in fact collected GST, whether for services taxable or for services later determined to be exempt supplies, must remit amounts, liable to be assessed if not remitted--T.C.J. had jurisdiction to consider correctness of assessment, should have done so--Application allowed in part--Excise Tax Act, R.S.C., 1985, c. E-15, Sch. V, Part III, s. 8.