Court File and Parties

Citation: Toronto Transit Commission v. Ontario (Finance), 2010 ONCA 844

Date: 2010-12-09

Docket: C50724

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

[1] In 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.