CUSTOMS AND EXCISE
Appeal from Tax Court of Canada decision (2004 TCC 86) dismissing appeal from reassessment made under Excise Tax Act—Whether appellant entitled to claim input tax credits (ITCs) in respect of Goods and Services Tax (GST) allegedly paid when automobiles purchased before exporting— Appellant engaged in fraudulent scheme claiming ITCs on unpaid GST—Appeal allowed only to reduce disallowance of ITCs, adjust penalties—Excise Tax Act, R.S.C., 1985, c. E‑15.
Orly Automobiles Inc. v. Canada (A‑275‑04, 2005 FCA 425, Létourneau J.A., judgment dated 15/12/05, 13 pp.)
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