Saskatchewan ( Government Insurance ) v. Canada
T-1841-88
Jerome A.C.J.
22/5/97
5 pp.
Appeal from refusal of refund of federal sales tax included in purchase price of vehicle licence plates in 1986-Plaintiff managing licensing of motor vehicles in Saskatchewan and compulsory state-run automobile insurance scheme, and administering Saskatchewan Auto Fund-In 1986 purchasing licence plates for distribution across Saskatchewan, issuance to public upon payment of registration, insurance fee-Excise Tax Act, s. 44.19(1)(b) excepting from tax refund goods purchased for use by agency owned, controlled or operated by provincial government-Appeal dismissed-Plaintiff used licence plates in administration of vehicle licensing scheme-Arguments "use" referring to specific, not incidental, use or that must be one specific use, rejected-General use, whether specific or incidental, sufficient to bring plaintiff within meaning of s. 44.19(1)(b)-In event that conclusion wrong, nothing prohibiting goods from having two or more specific uses-British Columbia Telephone Co. v. Canada, [1993] 1 F.C. 303 (T.D.) applied-Licence plates potentially having more than one use-In Saskatchewan issuing of licence plates and statutory insurance coverage inextricably linked-Plaintiff one administrative body performing two different functions but relying on each of those functions for administration of other-Thus using licence plates purchased, issued as badges indicating vehicle owners both validly licensed, insured-Constituting use within s. 44.19(1)(b)-Excise Tax Act, R.S.C. 1970, c. E-13, s. 44.19 (as am. by S.C. 1986, c. 9, s. 34).