Twentieth Century Fox Film Corp. v. Canada (Minister of National Revenue)
The motions judge did not err in finding that the appellant was not engaged in the business of 'communications' within subparagraph 219(2)(b)(ii) of the Income Tax Act, and therefore the appellant was not entitled to the branch tax exemption; the appeal is dismissed.
Source-derived case information.
- Citation
- 2002 FCA 232
- Parties
- Appellant: Twentieth Century Fox Film Corp.; Respondent: The Minister of National Revenue
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 30 May 2002
- Procedural Posture
- Appeal (judicial Review) / Federal Court of Appeal Decision
- Outcome
- Appeal dismissed with costs
- Legal Topics
- Branch Tax, Communications Exemption, Income Tax Act S.219(2)(b)(ii), Jurisdiction
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Twentieth Century Fox Film Corp.
Appellant
The Minister of National Revenue
Respondent
Procedural Posture
Appeal (judicial Review) / Federal Court of Appeal Decision
Legal Issues
- 1 Whether the Trial Division had jurisdiction to hear the appellant's application for judicial review
- 2 Whether the appellant was engaged in the business of 'communications' within the meaning of subparagraph 219(2)(b)(ii) of the Income Tax Act and therefore entitled to a branch tax exemption
Ratio Decidendi
The motions judge did not err in finding that the appellant was not engaged in the business of 'communications' within subparagraph 219(2)(b)(ii) of the Income Tax Act, and therefore the appellant was not entitled to the branch tax exemption; the appeal is dismissed.
Court Disposition
Appeal dismissed with costs
Orders
- Appeal dismissed with costs
Full Case Text
Judgment text and source record
1 paragraphs
Twentieth Century Fox Film Corp. v. Canada (Minister of National Revenue) Court (s) Database Federal Court of Appeal Decisions Date 2002-05-30 Neutral citation 2002 FCA 232 File numbers A-107-01 Decision Content Date: 20020530 Docket: A-107-01 Neutral citation: 2002 FCA 232 CORAM: DESJARDINS J.A. LINDEN J.A. NOËL J.A. BETWEEN: TWENTIETH CENTURY FOX FILM CORP. Appellant and THE MINISTER OF NATIONAL REVENUE Respondent Heard at Vancouver, British Columbia on May 30, 2002. Judgment delivered from the Bench at Vancouver, British Columbia on May 30, 2002. REASONS FOR JUDGMENT OF THE COURT BY: DESJARDINS J.A. Date: 20020530 Docket: A-107-01 Neutral citation: 2002 FCA 232 CORAM: DESJARDINS J.A. LINDEN J.A. NOËL J.A. BETWEEN: TWENTIETH CENTURY FOX FILM CORP. Appellant and THE MINISTER OF NATIONAL REVENUE Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Vancouver, British Columbia on May 30, 2002.) DESJARDINS J.A. [1] Counsel for the appellant has presented a very able argument. However, assuming without deciding that the Trial Division had jurisdiction to hear the appellant's application for judicial review, a matter on which we express no opinion, we conclude that the motions judge made no error in deciding that the appellant was not engaged in the business of "communications", as found in subparagraph 219(2)(b)(ii) of the Income Tax Act, so as to claim exemption for the branch tax for corporations. [2] This appeal will be dismissed with costs. (Sgd.) "Alice Desjardins" J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-107-01 STYLE OF CAUSE: Twentieth Century Fox Film Corp. v. The Minister of National Revenue PLACE OF HEARING: Vancouver, B.C. DATE OF HEARING: May 30, 2002 REASONS FOR JUDGMENT : DESJARDINS J.A. DATED: May 30, 2002 APPEARANCES: Joel Nitkman and FOR THE APPELLANT Lori Mathison David Jacyk FOR THE RESPONDENT SOLICITORS OF RECORD: Fraser Milner Casgrain FOR THE APPELLANT Vancouver Morris Rosenberg FOR THE RESPONDENT Deputy Attorney General of Canada