Court File and Parties
Court of Appeal for Ontario
Moldaver, Feldman and Simmons JJ.A.
Between:
Toronto Transit Commission
Appellant (Respondent in Appeal)
and
The Minister of Finance
Respondent (Appellant in Appeal)
Counsel:
Lori E. J. Patyk and Frank S. Stopar, for the appellant
W. Jack Millar and Jenny Sui, for the respondent
Heard and endorsed: December 8, 2010
On appeal from the judgment of Justice Ruth Mesbur of the Superior Court of Justice, dated June 4, 2009.
Appeal Book Endorsement
1In our view, the trial judge correctly interpreted the relevant provisions of the Retail Sales Tax Act. Accordingly, the appeal is dismissed. Costs to the respondent fixed at $22,500 inclusive of disbursements and applicable taxes.



