Enterprise Rent-A-Car appealed four tax assessments totaling approximately $1.5 million for unremitted Ontario retail sales tax (RST) on insurance premiums.
Enterprise brought a motion for summary judgment, arguing it had collected and remitted federal Harmonized Sales Tax (HST) to the Canada Revenue Agency, not RST.
The court evaluated the credibility of Enterprise's affiant and found that Enterprise had in fact collected RST but mistakenly remitted it to the federal government.
The court granted boomerang summary judgment in favour of the Minister and dismissed the appeals.
