Michele Santarsieri Inc., et al. v. Deputy Minister of Finance (Manitoba)

(Manitoba) (Civil) (By Leave)




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Legislation — Interpretation — Statute providing right of appeal — Right of appeal does not specify appeal de novo or appeal on the record — Court of Appeal held that appeal was to be on the record — Whether the Court of Appeal erred in interpreting The Tax Administration and Miscellaneous Taxes Act, C.C.S.M. c. T2, s. 58 — Whether the appeal from a decision of the Tax Appeals Commission was to proceed on the basis of the record before the Commission or by way of a de novo hearing.

The Manitoba Finance Minister deemed the applicants to be a single employer for the purpose of tax exemptions regarding remuneration paid to employees pursuant to s. 2(4.1) of The Health and Post Secondary Education Tax Levy Act, C.C.S.M., c. H24. The applicants appealed to the Tax Appeals Commission, which affirmed the assessment. The applicants then filed an application to appeal that decision in the Queen’s Bench. They also sought a determination as to whether the appeal would be a trial de novo or an appeal on the record. This application relates to the latter determination.

The motions judge held that The Tax Administration and Miscellaneous Taxes Act, C.C.S.M., c. T2, s. 58, provided for an appeal de novo. The Court of Appeal allowed an appeal, ordering that the appeal was to be on the record.

Lower Court Rulings

June 5, 2014
Court of Queen’s Bench of Manitoba

CI 11-01-75439, 2014 MBQB 114
Application to appeal decision of the Tax Appeals Commission shall proceed by way of a hearing de novo
July 23, 2015
Court of Appeal of Manitoba

AI14-30-08231, 2015 MBCA 71
Appeal allowed; application to appeal decision of Tax Appeals Commission shall proceed before the Court of Queen’s Bench on the record that was before the Commission