The appellants brought an action in the Superior Court claiming they were exempt from paying GST on certain financial services under the Excise Tax Act.
The respondent successfully moved for summary judgment on the basis that the Tax Court of Canada had exclusive jurisdiction.
On appeal, the appellants argued the Superior Court had constitutional or concurrent jurisdiction.
The Court of Appeal dismissed the appeal, finding the claim was not constitutional in nature and that the Tax Court of Canada Act, read with the Excise Tax Act, clearly gave the Tax Court exclusive jurisdiction over GST rebate claims.
