CUSTOMS AND EXCISE
Excise Tax Act
Entitlement to claim refund of federal sales tax paid on “pre‑press materials” produced by printer for customers depending on whether “sold” materials—Although not generally delivered to customer, customer having right to direct how such materials disposed of—All elements of sale present—Sale inferred—Staz Communications Inc. v. The Minister of National Revenue (2003), Appeal No. AP‑2001‑004 (CITT) holding taxpayer required to “clearly” demonstrate existence of sale error of law.
Web Press Graphics Ltd. v. M.N.R. (T‑1753‑04, 2006 FC 358, Hugessen J., order dated 17/3/06, 12 pp.)
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