QL Hotel Service Limited v. Ontario (Finance), 2009 ONCA 715

CITATION: QL Hotel Service Limited v. Ontario (Finance), 2009 ONCA 715

DATE: 20091009

DOCKET: C48710

COURT OF APPEAL FOR ONTARIO

Feldman, Lang and MacFarland JJ.A.

BETWEEN:

QL Hotel Service Limited

Appellant (Respondent in Appeal)

and

The Minister of Finance

Respondent (Appellant in Appeal)

Dona M. H. Y. Salmon, for the appellant

Glen W. McCann, for the respondent

Heard and endorsed: October 8, 2009

On appeal from the judgment of Justice James Turnbull of the Superior Court of Justice dated March 25, 2008.

APPEAL BOOK ENDORSEMENT

[1] In our view, this case turns on the finding of the appeal judge at paragraph 35 of his Reasons that: "at the time of the transfer of the tangible property, the taxpayer was, quite literally, "wholly-owned" by 1006 within the precise definition contained in Regulation 1013." We see no error in that finding.

[2] The appeal is therefore dismissed with costs fixed at $10,000 inclusive of disbursements and G.S.T.