The appellants appealed the dismissal of their applications for certiorari to quash their committals for trial on charges of making false and fraudulent claims for GST refunds.
The preliminary inquiry judge found evidence supporting a reasonable inference that the appellants were not involved in commercial activity and generated paperwork solely to defraud the government of GST refunds.
The appellants argued that under a literal interpretation of the Excise Tax Act, they were entitled to claim GST credits even if the transactions were constructed solely to obtain public money.
The Court of Appeal rejected this argument, finding no jurisdictional error by the preliminary inquiry judge, and dismissed the appeals.