Canada v. 65302 British Columbia Ltd.
A-125-95
Desjardins J.A.
6/11/97
2 pp.
Appeal from Tax Court of Canada decision allowing as business expenses under Income Tax Act, s. 18(1)(a) amount of $269,629.69 imposed on respondent by British Columbia Egg Marketing Board, as over quota levy-Such levies meant to carry out purpose of scheme, which is inter alia orderly production of natural products in province-Respondent could have carried on business in such way as to avoid above-normal excess of layers it admitted having pursued intentionally-Strong public policy argument precluding respondent from claiming as business expenses over quota levies it incurred-That producers able to take action similar to that of respondent and successfully claim as business expenses levies encountered in excess of permissible allotments inconsistent with purpose of marketing scheme-Appeal allowed-Income Tax Act, R.S.C., 1985 (5th Supp.), c. 1, s. 18(1)(a).