Bradshaw v. Minister of Customs & Excise

Bradshaw v. Minister of Customs & Excise

The phrase 'nursery stock' in subs. 4 of s.19BBB does not include cut flowers or the potted plants sold by the appellant because 'nursery' denotes a place and stock intended for cultivation to a stage suitable for transplantation or similar purposes; the ordinary meaning, supported by the French 'pépinière' and tariff usage, excludes cut flowers and the potted plants at issue, so the sales are taxable.

Citation
[1928] SCR 54
Parties
Appellant / Defendant: Arthur Bradshaw; Respondent / Plaintiff: Minister of Customs and Excise
Court
Supreme Court of Canada
Jurisdiction
Canada
Judgment Date
12 October 1927
Procedural Posture
Taxation Sales Tax / Appeal to Supreme Court of Canada From Court of Appeal of British Columbia
Outcome
Appeal dismissed with costs; judgment of Court of Appeal of British Columbia affirmed.
Legal Topics
Sales Tax, Exemption for Nursery Stock, Interpretation of Statutory Exemptions, Bilingual Statutory Interpretation
Source Language
English
Taxation Customs Statutory Interpretation Sales Tax Exemption for Nursery Stock Interpretation of Statutory Exemptions Bilingual Statutory Interpretation

Case Brief

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Parties

Arthur Bradshaw

Appellant / Defendant

Minister of Customs and Excise

Respondent / Plaintiff

Procedural Posture

Taxation Sales Tax / Appeal to Supreme Court of Canada From Court of Appeal of British Columbia

Legal Issues

  1. 1 Whether cut flowers fall within the statutory phrase 'nursery stock' in s.19BBB of the Special War Revenue Act, 1915
  2. 2 Whether potted plants sold by a florist fall within 'nursery stock' and are therefore exempt from the sales tax
  3. 3 Whether the statutory language should be construed in light of the French version and prior tariff terminology

Ratio Decidendi

The phrase 'nursery stock' in subs. 4 of s.19BBB does not include cut flowers or the potted plants sold by the appellant because 'nursery' denotes a place and stock intended for cultivation to a stage suitable for transplantation or similar purposes; the ordinary meaning, supported by the French 'pépinière' and tariff usage, excludes cut flowers and the potted plants at issue, so the sales are taxable.

Court Disposition

Appeal dismissed with costs; judgment of Court of Appeal of British Columbia affirmed.

Orders

  • Appeal dismissed with costs
  • Judgment of the Court of Appeal of British Columbia affirmed