The appellant contractors entered into contracts to construct a building for the federal government.
They paid Ontario retail sales tax on building materials incorporated into the project and subsequently claimed a refund, arguing that the federal government, as the owner of the materials upon purchase, was the true purchaser and consumer.
The Minister of Finance disallowed the claims.
The Court of Appeal dismissed the appeal, holding that the contractors acquired the materials for their own use and consumption by incorporating them into the building, thereby falling within the definitions of 'purchaser' and 'consumer' under the Retail Sales Tax Act.
