Croydon Management Corporation v. Deputy Minister of Revenue of the Province of Quebec

Croydon Management Corporation v. Deputy Minister of Revenue of the Province of Quebec

Purchases of building materials by a builder that are incorporated into houses sold by the builder and whose separate identity is destroyed are retail sales within the meaning of the Retail Sales Tax Act, and the retail sales tax is payable; Court followed prior S.C.C. and Quebec Court of Appeal authority.

Citation
[1970] SCR 308
Parties
Appellant/defendant: Croydon Management Corporation; Respondent/plaintiff: The Deputy Minister of Revenue of the Province of Quebec
Court
Supreme Court of Canada
Jurisdiction
Canada
Judgment Date
25 November 1969
Procedural Posture
Appeal to the Supreme Court of Canada / On Appeal From the Court of Queen's Bench, Appeal Side, Province of Quebec; Heard Nov 24 25, 1969; Judgment Nov 25, 1969
Outcome
Appeal dismissed with costs.
Legal Topics
Retail Sales Tax, Taxability of Materials Incorporated Into Real Property, Definition of Retail Sale
Source Language
English
Taxation Statutory Interpretation Provincial Tax Law Retail Sales Tax Taxability of Materials Incorporated Into Real Property Definition of Retail Sale

Case Brief

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Parties

Croydon Management Corporation

Appellant/defendant

The Deputy Minister of Revenue of the Province of Quebec

Respondent/plaintiff

Procedural Posture

Appeal to the Supreme Court of Canada / On Appeal From the Court of Queen's Bench, Appeal Side, Province of Quebec; Heard Nov 24 25, 1969; Judgment Nov 25, 1969

Legal Issues

  1. 1 Whether purchases of building materials by a builder that are incorporated into houses sold by the builder, losing their separate identity, constitute 'retail sales' under the Retail Sales Tax Act, R.S.Q. 1964, c. 71, s.2(10)

Ratio Decidendi

Purchases of building materials by a builder that are incorporated into houses sold by the builder and whose separate identity is destroyed are retail sales within the meaning of the Retail Sales Tax Act, and the retail sales tax is payable; Court followed prior S.C.C. and Quebec Court of Appeal authority.

Court Disposition

Appeal dismissed with costs.

Orders

  • Appeal dismissed with costs.