Shaklee Canada Inc. v. Canada
A-182-95
Linden J.A.
19/12/95
11 pp.
S. 51 exempting goods in Sch. III from s. 50 sales tax-Sch. III, Part V, s. 1 stating "Food and drink for human consumption"-Shaklee manufacturing, distributing, selling vitamin, mineral and fibre products in tablet, powder, capsule, wafer form-Paying federal sales tax, but submitting refund claim-Minister disallowing claim-Canadian International Trade Tribunal, Trial Judge holding goods not "food"-Appeal dismissed-"Food" as used in legislation not including appellant's products-Labels on most products referring to "dosages", not "helpings", "taken", not "eaten"-Some products to be taken "as directed by a physician"-Some labels warning to "keep out of reach of children"-Products intended for therapeutic use, not to be enjoyed as food is-Not bearing common attributes usually associated with food i.e. pleasing taste, energy value, assuaging hunger-Neither served on plate nor eaten with utensil-Manufactured products intended to offset nutritional deficiencies-Dietary supplements, not food-Excise Tax Act, R.S.C., 1985, c. E-14, ss. 50 (as am. by R.S.C., 1985 (2nd Supp.), c. 42, s. 4), 51(1), Sch. III, Part V (as am. idem, c. 7, s. 55).