| CITATION: |
zale canada diamond sourcing inc. v. canada (national revenue), 2010 FC 202, [2010] 2 F.C.R. D-1 |
T-1419-08 |
Customs and Excise
Excise Tax Act
Statutory appeal pursuant to Excise Tax Act, R.S.C., 1985, c. E-15, s. 81.2 of decision by Minister of National Revenue refusing plaintiff’s request for refund of excise tax on jewellery paid from November 25, 2005 to May 1, 2006—Plaintiff, jewellery manufacturer, filing application for refund of excise tax, claiming right to refund arising out of passage of Bill C-259, An Act to amend the Excise Tax Act (elimination of excise tax on jewellery), S.C. 2005, c. 55 which came into force on November 25, 2005—Whether An Act to amend the Excise Tax Act (elimination of excise tax on jewellery) eliminating excise tax paid by plaintiff on jewellery during period mentioned above—Plaintiff arguing drafting error supplanted intent, purpose of Bill C-259—Court finding no ambiguity arising on face of statutory provision—Court can only make explicit what otherwise implicit—In doing more by adding to statute’s terms, Court risking usurping legislative role—Court cannot conclude with confidence that had Bill C-259 been properly understood, presented in its final stage, that it would indeed have been adopted to achieve effect suggested by plaintiff—No obvious correction in this case as suggested correction would require more than simply correcting drafting error—Act cannot be read as having eliminated excise tax on jewellery from November 25, 2005 to May 1, 2006—Appeal dismissed.
Zale Canada Diamond Sourcing Inc. v. Canada (National Revenue) (T-1419-08, 2010 FC 202, Beaudry J., judgment dated February 25, 2010, 41 pp.)