Jonathan Ip

The respondent brought a motion seeking an order requiring a new nominee to attend on behalf of the appellant at the examination for discovery, arguing the initial nominee was not a knowledgeable officer.

The appellant brought a cross-motion seeking an order directing the respondent's nominee to answer a specific question and produce all working papers from the audit and appeals file.

The Tax Court of Canada dismissed both motions.

The Court found the appellant's nominee was an officer and the respondent failed to establish she was not knowledgeable or unwilling to inform herself.

The Court also found the respondent had fulfilled the undertaking requested by the appellant regarding document production.

The appellant, a wholesaler, sold tobacco products delivered to the Six Nations Reserve.

The Minister reassessed the appellant for uncollected GST, alleging the sales were to non-status Indians.

The appellant argued the sales were to status Indians and exempt under section 87 of the Indian Act.

The Tax Court found that the status Indians were the recipients of the supplies, making the sales exempt from GST.

The appeals were allowed and the reassessments vacated.