Russell House Marketing Associates Ltd. v. Nova Scotia (Finance)
The Court held that the Board’s conclusion that the equipment was entitled to the exemption in s.25(1)(o) of the Revenue Act was not patently unreasonable and that there was no reversible error of law or jurisdiction; therefore the appeal was dismissed.
Source-derived case information.
- Citation
- 2000 NSCA 99
- Parties
- Appellant: THE MINISTER OF FINANCE; Respondent: RUSSELL HOUSE MARKETING ASSOCIATES LIMITED
- Court
- Nova Scotia Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 12 September 2000
- Procedural Posture
- Appeal Tax/revenue / Court of Appeal Decision
- Outcome
- Appeal dismissed
- Legal Topics
- Sales Tax Exemption, Statutory Interpretation, Standard of Review
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
THE MINISTER OF FINANCE
Appellant
RUSSELL HOUSE MARKETING ASSOCIATES LIMITED
Respondent
Procedural Posture
Appeal Tax/revenue / Court of Appeal Decision
Legal Issues
- 1 Whether the equipment at issue qualified for the exemption under s.25(1)(o) of the Revenue Act
- 2 Whether the Board’s interpretation and application of s.25(1)(o) was patently unreasonable
- 3 Whether there was any reversible error of law or jurisdiction warranting appellate intervention
Ratio Decidendi
The Court held that the Board’s conclusion that the equipment was entitled to the exemption in s.25(1)(o) of the Revenue Act was not patently unreasonable and that there was no reversible error of law or jurisdiction; therefore the appeal was dismissed.
Court Disposition
Appeal dismissed
Orders
- Appeal dismissed with costs
- Costs fixed at $1,000.00 plus disbursements
Full Case Text
Judgment text and source record
1 paragraphs
Russell House Marketing Associates Ltd. v. Nova Scotia (Finance) Court Court of Appeal Date 2000-09-12 Citation 2000 NSCA 99 Docket CA 162469 Judge/Registrar/Adjudicator Freeman, Gerald B. (Honourable Justice) (CA); Hallett, J. Doane (Honourable Justice) (CA); Saunders, Jamie W. S. (Honourable Justice) (CA) Document Type Decision Relations Library Sheet - Russell House Marketing Associates Ltd. v. Nova Scotia (Finance) - 2000 NSCA 99 - 2000-09-12 - Library Sheet Decision Content Docket No.: CA 162469 Date: 20000912 NOVA SCOTIA COURT OF APPEAL [Cite as: Russell House Marketing Associates Ltd. v. Nova Scotia (Finance), 2000 NSCA 99] Freeman, Hallett and Saunders, JJ.A. BETWEEN: THE MINISTER OF FINANCE Appellant - and - RUSSELL HOUSE MARKETING ASSOCIATES LIMITED Respondent ___________________________________________________________________ REASONS FOR JUDGMENT ___________________________________________________________________ Counsel: Alexander Ikejiani, for the appellant Jane E. O’Neill, for the respondent Appeal Heard: September 12, 2000 Judgment Delivered: September 12, 2000 THE COURT: Appeal dismissed with costs per oral reasons for judgment of Freeman, J.A.; Hallett and Saunders, JJ.A. concurring. FREEMAN , J.A. (Orally): [1] Having reviewed the decision of the Board, and considered the submissions of counsel, we are not persuaded that the conclusion by the Board that the equipment in question is entitled to the exemption in s. 25(1)(o) of the Revenue Act is patently unreasonable. [2] We find no reversible error in law or jurisdiction. The appeal is therefore dismissed with costs which are fixed at $1,000.00 plus disbursements. Freeman, J.A. Concurred in: Hallett, J.A. Saunders, J.A.