| Citation: |
Kruger Products Limited v. Canada, 2010 FC 381, [2010] 2 F.C.R. D-8 |
T-1509-07, T-1510-07, T-1511-07, T-1512-07, T-1513-07 |
Customs and Excise
Excise Tax Act
Plaintiff seeking recovery of overpaid federal sales tax between 1982–1985 regarding sales of bathroom tissue products—Claim disallowed by Canada Revenue Agency because of failure to identify “bathroom tissues” as product for which refund requested, subsequent request to include “bathroom tissues” within refund claims made outside statutory limitation period—Legislative amendments to Excise Tax Act, R.S.C., 1985, c. E-15, s. 68 not changing Federal Court of Appeal’s interpretation that s. 68 requiring applicant for refund specify nature of error, identity of goods for which refund claimed—Claim for refund with regard to sale of bathroom tissue products made well beyond limitation period—Appeals dismissed.
Kruger Products Limited v. Canada (T-1509-07, T-1510-07, T-1511-07, T-1512-07, T-1513-07, 2010 FC 381, Martineau J., judgment dated April 12, 2010, 25 pp.)