The moving party, a newly established university, brought a motion for summary judgment in its appeal seeking a rebate of sales tax paid on construction.
The Minister of Finance had denied the rebate on the basis that the moving party was a 'university' under the relevant regulation, which excluded universities receiving provincial financial assistance.
The court found that during the rebate period, the moving party's authority to grant degrees came from Ministerial consent rather than an Act of the Assembly.
Therefore, it did not meet the strict statutory definition of a 'university' and was entitled to the rebate.
