Scott Joly

The respondent brought a motion under Rule 58 of the Tax Court of Canada Rules (General Procedure) for an order determining whether subsection 191(1) of the Excise Tax Act applied to the self-supply of a residential complex.

The appellant opposed the motion as premature because discovery had not yet occurred and material facts regarding the appellant's intention to sell the units were in dispute.

The Court dismissed the motion, finding that it was premature prior to discovery and that the disputed material facts were too closely linked to the remaining issues to be determined at trial.

The appellant employer sought to claim input tax credits (ITCs) for GST/HST paid on paramedical services (acupuncture, massage therapy, naturopathy, and homeopathy) provided to its employees and their families under a self-funded health benefits plan.

The Minister disallowed the ITCs.

The Tax Court of Canada dismissed the appeal, finding that the employer did not acquire the services itself.

Furthermore, the deeming provisions under section 175(1) of the Excise Tax Act did not apply because the health care services were intended for the exclusive personal use of the employees and their families, and were not consumed or used in relation to the employer's commercial activities.

The applicant, an Ontario corporation, sought declarations that certain provisions of British Columbia's Provincial Sales Tax Act were unconstitutional and did not have legal force in Ontario.

The respondent British Columbia Crown brought a motion to dismiss the application for lack of jurisdiction.

The court granted the motion, finding that interprovincial Crown immunity applied and that the British Columbia Crown could only be sued in the courts of British Columbia pursuant to the British Columbia Crown Proceeding Act.