Abzac Canada Inc. v. Canada
T-1356-92
Dubé J.
7/7/99
10 pp.
Application for refund of part of sales tax on cylindrical forms on ground rate should have been 8% or 9% (applicable to construction materials) instead of 12%-Whether cylindrical forms made of cardboard manufactured by plaintiff "construction materials" within meaning of Act, s. 50(1.1)(b) and Act, Part I, Schedule IV, s. 16-Cylindrical forms used exclusively in construction for pouring of concrete columns-Plaintiff submitting s. 16 should be considered in terms of purpose of Act (to promote construction industry), requiring liberal interpretation of section-Defendant arguing cylindrical forms not construction materials but forms designed for use in pouring concrete, subsequently removed-Action dismissed-Forms not designed to be used in buildings, but in construction of buildings and do not form part of structure once construction complete (see Perma Tubes Ltd. v. Minister of National Revenue, [1991] C.I.T.T. No. 42 (QL))-Forms also not conduits conveying liquids inside buildings and remaining there once buildings constructed-Forms only used at time of construction-Excise Tax Act, R.S.C., 1985, c. E-15, s. 50(1.1)(b) (as am. by R.S.C., 1985 (2nd Supp.), c. 42, s. 5(1); S.C. 1988, c. 18, s. 15(1); 1989, c. 22, s. 3), Part I, Schedule IV, s. 16.