| Citation: |
J. HUDON ENTERPRISES LTD. v. Canada, 2010 FCA 37, [2010] 1 F.C.R. D-10 |
A-465-08 |
Customs and Excise
Excise Tax Act
Appeal from Tax Court of Canada judgment (2008 TCC 348) ruling GST need not be paid under Excise Tax Act, R.S.C., 1985, c. E-15 when race tracks paying money to drivers, trainers of standardbred horses successful in races—Issue herein interpretation, application of Act, s. 188(2) providing exemption for “prizes” won in “competitive events” by “competitors”—Standardbred horses racing to win portion of pool of money (purse money) offered by race track in accordance with existing regulatory rules, agreements—Determination of meaning of “prizes” under Act, s. 188(2)—Act. s. 188(2) covering the giving, receiving of “prizes” not the paying, receiving of fees—In establishing whether or not particular payments “prizes” under Act, s. 188(2), necessary to determine true nature of payments, “supply” under Act, s. 123(1)—Respondents herein receiving monies as success fees for driving, training services provided to owners, not “prizes” within meaning of Act, s. 188(2)—Pursuant to Racing Commission Act 2000, S.O. 2000, c. 20, s. 11, Ontario Racing Commission enacted Rules of Standardbred Racing—Rule 18.11 shedding considerable light on nature of payments made to respondents, showing that drivers, trainers not entitled to purse money, rather entitled to “fees”—Appeal allowed.
J. Hudon Enterprises Ltd. v. Canada (A-465-08, 2010 FCA 37, Stratas J.A., judgment dated February 3, 2010, 16 pp.)