QL Hotel Service Limited v. Ontario (Finance)
The appeal was dismissed because the Court of Appeal found no error in the appeal judge's factual determination (para 35) that the taxpayer was wholly owned by 1006 within the precise definition in Regulation 1013 at the time of the transfer, and factual findings of that nature are accorded deference on appeal.
Source-derived case information.
- Citation
- 2009 ONCA 715
- Parties
- Appellant: QL Hotel Service Limited; Respondent: The Minister of Finance
- Court
- Court of Appeal for Ontario
- Jurisdiction
- Canada
- Judgment Date
- 14 October 2009
- Procedural Posture
- Collection / Appeal (court of Appeal)
- Outcome
- Appeal dismissed
- Legal Topics
- Ownership, Transfer of Property, Regulation 1013, Appellate Deference, Costs
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
QL Hotel Service Limited
Appellant
The Minister of Finance
Respondent
Procedural Posture
Collection / Appeal (court of Appeal)
Legal Issues
- 1 Whether the taxpayer was 'wholly-owned' by 1006 within the definition in Regulation 1013 at the time of transfer of tangible property
- 2 Whether the appeal judge erred in his factual finding regarding ownership
Ratio Decidendi
The appeal was dismissed because the Court of Appeal found no error in the appeal judge's factual determination (para 35) that the taxpayer was wholly owned by 1006 within the precise definition in Regulation 1013 at the time of the transfer, and factual findings of that nature are accorded deference on appeal.
Court Disposition
Appeal dismissed
Orders
- Appeal dismissed with costs fixed at $10,000 inclusive of disbursements and G.S.T.
Full Case Text
Judgment text and source record
1 paragraphs
QL Hotel Service Limited v. Ontario (Finance) Collection Decisions of the Court of Appeal Date 2009-10-14 Neutral citation 2009 ONCA 715 Docket numbers C48710 Judges Feldman, Kathryn N.; Lang, Susan Elizabeth; MacFarland, Jean Louise Subject Civil Decision Content CITATION: QL Hotel Service Limited v. Ontario (Finance), 2009 ONCA 715 DATE: 20091009 DOCKET: C48710 COURT OF APPEAL FOR ONTARIO Feldman, Lang and MacFarland JJ.A. BETWEEN: QL Hotel Service Limited Appellant (Respondent in Appeal) and The Minister of Finance Respondent (Appellant in Appeal) Dona M. H. Y. Salmon, for the appellant Glen W. McCann, for the respondent Heard and endorsed: October 8, 2009 On appeal from the judgment of Justice James Turnbull of the Superior Court of Justice dated March 25, 2008. APPEAL BOOK ENDORSEMENT [1] In our view, this case turns on the finding of the appeal judge at paragraph 35 of his Reasons that: “at the time of the transfer of the tangible property, the taxpayer was, quite literally, “wholly-owned” by 1006 within the precise definition contained in Regulation 1013.” We see no error in that finding. [2] The appeal is therefore dismissed with costs fixed at $10,000 inclusive of disbursements and G.S.T.