CUSTOMS AND EXCISE |
Excise Tax Act |
W. Ralston (Canada) Inc. v. Canada
T-2112-95
2002 FCT 627, Martineau J.
3/6/02
12 pp.
Preliminary determination of question of law--Plaintiff filed application for refund of $107,682.75 federal sales tax (FST) paid in error--Defendant disallowed refund claim--Plaintiff filed notice of objection--Neither refund claim nor notice of objection specifying requesting refund of FST with respect to sale of vapour barriers--Objection allowed in part in that $677.32 found to have been paid in error--CITT dismissed subsequent appeal, pointing out nothing in appeal record suggesting defendant's determination incorrect--Statement of claim alleging application for refund valid under Excise Tax Act, FST paid in error because vapour barriers "construction materials" benefiting from reduced rate of FST pursuant to Act--S. 68 requiring refund of moneys paid in error if person applies therefor within two years after payment of moneys--Main issue whether failure to mention FST paid in error on sale of vapour barriers in refund claim affecting validity of claim, and if this requiring application to be filed within two years of payment in error of moneys--To permit reliance on broadly general claim for refund would permit avoidance of operation of limitation period in s. 68, and would render section devoid of any meaning--Such interpretation contrary to intent of Parliament in enacting limitation period in s. 68--S. 68 commanding application state type of goods, nature of error--Must be read in conjunction with ss. 71 (proscribing right of action against Crown for recovery of moneys paid as taxes under Act), 72(2) (requiring application to be made in prescribed form and to contain prescribed information)--Principles enunciated in Dawe v. Canada (1994), 174 N.R. 1 (F.C.A.) (limitation periods cannot be ignored, waived, extended absent clear statutory provision) applied--Limitation of two years clearly sufficient to permit taxpayer to indicate error, nature of goods on prescribed form--Refund claim not entitling plaintiff to claim refund with respect to FST paid in error on sales of vapour barriers--Claim statute-barred under s. 68--As determination disposing of action, action dismissed--Excise Tax Act, R.S.C., 1985, c. E-15, ss. 68 (as am. by R.S.C., 1985 (2nd Supp.), c. 7, s. 34), 71 (as am. idem), 72(2) (as am. idem).