CUSTOMS AND EXCISE
Judicial review of Canada Border Services Agency (CBSA) assessment of goods and services tax (GST), interest in respect of natural gas shipped by pipeline from Western Canada to Eastern Canada via pipeline passing through U.S.—CBSA officer not determining whether gas met requirements of Excise Tax Act, s. 144.01 (providing continuous transmission commodity deemed not to be exported, imported if transported outside Canada in course of being delivered to another place in Canada)—Application allowed—Excise Tax Act, R.S.C., 1985, c. E-15, s. 144.01 (as enacted by S.C. 2000, c. 30, s. 21).
Tenaska Marketing Canada v. Canada (Minister of Public Safety and Emergency Preparedness) (T‑361-05, T-362-05, 2006 FC 583, O’Keefe J., judgment dated 10/5/06, 22 pp.)