W.R. McRae Co. v. Canada
A-207-94 / A-266-96
Décary J.A.
13/6/97
8 pp.
Whether appellant liable to pay federal sales tax on goods sold to retail customers-Appellant paid taxes at issue, applied for refund on ground taxes paid in error-M.N.R. disallowing refund-Disallowance confirmed by Trial Division-Under Excise Tax Act, s. 50(1)(a), manufacturer, producer, who sells goods produced or manufactured in Canada, required to pay applicable consumption, sales tax on sale price or on volume sold of all goods, unless sale falls within exemptions of s. 50(5)-Goods clearly "produced or manufactured in Canada" under second deeming provision of Act, s. 2(3)-Appellant clearly "producer or manufacturer" by virtue of defining provision of s. 2(1)(i)-Trial Judge [(1994), 77 F.T.R. 122 (F.C.T.D.)] finding limited flaw in legislation-When dealing with piecemeal legislation such as Excise Tax Act, Court should be reluctant to compare microscopically words of provisions devised at different times, in different context, and meant to address distinct concerns-Imperfect drafting should not be used to nullify statutory provision that can be interpreted in such way meaning given to it flows reasonably well, albeit not perfectly, from words used by Parliament in relevant context and accords with main object, clearly expressed, of statute-Trial Judge's interpretation of combined effect of ss. 2(1), 2(3), 50(1)(a) fully supported by words used and accords with object of statute-Appeals dismissed-Excise Tax Act, R.S.C., 1985, c. E-15, ss. 2, 50.