ITA International Travel Agency Ltd. v. Canada

ITA International Travel Agency Ltd. v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2002-05-15 Neutral citation 2002 FCA 200 File numbers A-19-01 Decision Content Date: 20020515 Docket: A-19-01 Neutral citation: 2002 FCA 200 CORAM: LINDEN J.A. EVANS J.A. MALONE J.A. BETWEEN: ITA INTERNATIONAL TRAVEL AGENCY LTD. Appellant and HER MAJESTY THE QUEEN Respondent Heard at Ottawa, Ontario, on May 15, 2002. Judgment delivered from the Bench at Ottawa, Ontario, on May 15, 2002 REASONS FOR JUDGMENT OF THE COURT BY: EVANS J.A. Date: 20020515 Docket: A-19-01 Neutral citation: 2002 FCA 200 CORAM: LINDEN J.A. EVANS J.A. MALONE J.A. BETWEEN: ITA INTERNATIONAL TRAVEL AGENCY LTD. Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Ottawa, Ontario, on May 15, 2002) EVANS J.A. [1] This is an appeal from a decision of the Tax Court of Canada (reported as ITA Travel Agency Ltd. v. Her Majesty the Queen, [2001] G.S.T.C. 5) that certain amounts were collected by the appellant as or on account of GST and that, accordingly, the appellant was obliged to remit them to the Receiver General, even though they had been collected in error: Excise Tax Act, R.S.C. 1985, c. E-15, subsections 222(1), 228(2), 232(1). [2] We are not persuaded that the Tax Court Judge committed a reviewable error in concluding that the amounts shown as "GST" on the Billing Settlement Plan were collected as or on account of GST, even though, as she also held, GST was not owing in respect of the net fares charged to the appellant for tickets for international travel. [3] The Judge's finding that the amounts shown were collected from the airlines by the appellant is one of fact, and her characterization of the amounts as paid as or on account of GST is a question of mixed fact and law. In the absence of an error of law by the Judge in her formulation or application of the correct test, we are only entitled to set aside such findings if the Judge committed a palpable and overriding error: Housen v. Nikolaisen, 2002 SCC 33. [4] We find no error of law in the Judge's reasons, and her findings of fact and of mixed law and fact were, on the evidence before her, far from unreasonable. [5] For these reasons, the appeal will be dismissed with costs. "John M. Evans" J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-19-01 STYLE OF CAUSE: ITA INTERNATIONAL TRAVEL AGENCY LTD. - AND - HER MAJESTY THE QUEEN PLACE OF HEARING: OTTAWA, ONTARIO DATE OF HEARING: MAY 15, 2002 REASONS FOR JUDGMENT OF THE COURT (LINDEN, EVANS, MALONE, JJ.A.) RENDERED FROM THE BENCH BY: EVANS J.A. DATED: MAY 15, 2002 APPEARANCES: MR. PAUL LABARGE MR. PRASHANT R. WATCHMAKER MR. DAVID ANDERSON FOR THE APPELLANT MR. PETER KREMER MS. ROSEMARIE FINCHAM FOR THE RESPONDENT .../2 - 2 - SOLICITORS OF RECORD: LABARGE WEINSTEIN OTTAWA, ONTARIO FOR THE APPELLANT MORRIS ROSENBERG DEPUTY ATTORNEY GENERAL OF CANADA FOR THE RESPONDENT