Toronto Transit Commission v. Ontario (Finance)
The trial judge correctly interpreted the relevant provisions of the Retail Sales Tax Act; therefore the appeal is dismissed.
Source-derived case information.
- Citation
- 2010 ONCA 844
- Parties
- Appellant: Toronto Transit Commission; Respondent: The Minister of Finance
- Court
- Court of Appeal for Ontario
- Jurisdiction
- Canada
- Judgment Date
- 9 December 2010
- Procedural Posture
- Civil / Appeal From Superior Court of Justice Judgment
- Outcome
- Appeal dismissed
- Legal Topics
- Retail Sales Tax Act Interpretation, Statutory Interpretation, Costs
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Toronto Transit Commission
Appellant
The Minister of Finance
Respondent
Procedural Posture
Civil / Appeal From Superior Court of Justice Judgment
Legal Issues
- 1 Whether the trial judge correctly interpreted the relevant provisions of the Retail Sales Tax Act
- 2 Entitlement to costs
Ratio Decidendi
The trial judge correctly interpreted the relevant provisions of the Retail Sales Tax Act; therefore the appeal is dismissed.
Court Disposition
Appeal dismissed
Orders
- Costs to the respondent fixed at $22,500 inclusive of disbursements and applicable taxes
Full Case Text
Judgment text and source record
1 paragraphs
Toronto Transit Commission v. Ontario (Finance) Collection Decisions of the Court of Appeal Date 2010-12-09 Neutral citation 2010 ONCA 844 Docket numbers C50724 Judges Moldaver, Michael James; Feldman, Kathryn N.; Simmons, Janet M. Subject Civil Decision Content CITATION: Toronto Transit Commission v. Ontario (Finance), 2010 ONCA 844 DATE: 20101209 DOCKET: C50724 COURT OF APPEAL FOR ONTARIO Moldaver, Feldman and Simmons JJ.A. BETWEEN Toronto Transit Commission Appellant (Respondent in Appeal) and The Minister of Finance Respondent (Appellant in Appeal) Lori E. J. Patyk and Frank S. Stopar, for the appellant W. Jack Millar and Jenny Sui, for the respondent Heard and endorsed: December 8, 2010 On appeal from the judgment of Justice Ruth Mesbur of the Superior Court of Justice, dated June 4, 2009. APPEAL BOOK ENDORSEMENT [1] In our view, the trial judge correctly interpreted the relevant provisions of the Retail Sales Tax Act. Accordingly, the appeal is dismissed. Costs to the respondent fixed at $22,500 inclusive of disbursements and applicable taxes.