Case information
Conduct a refined search of the Supreme Court of Canada database to obtain details on the status of a matter before the Court.
32546
United Parcel Service Canada Ltd. v. Her Majesty the Queen
(Federal) (Civil) (By Leave)
Docket
Judgments on applications for leave to appeal are rendered by the Court, but are not necessarily unanimous.
| Date | Proceeding | Filed By (if applicable) |
|---|---|---|
| 2009-11-10 | Appeal closed | |
| 2009-11-09 | Discontinuance of the bill of costs | United Parcel Service Canada Ltd. |
| 2009-10-30 | Response to the bill of costs, Completed on: 2009-10-30 | Her Majesty the Queen |
| 2009-10-20 | Bill of costs, Completed on: 2009-11-10 | United Parcel Service Canada Ltd. |
| 2009-04-24 | Formal judgment sent to the registrar of the court of appeal and all parties | |
| 2009-04-24 | Judgment on appeal and notice of deposit of judgment sent to all parties | |
| 2009-04-23 |
Judgment on the appeal rendered, CJ Bi LeB De F Abe Cha Ro Cro, The appeal from the judgment of the Federal Court of Appeal, Number A-604-06, 2008 FCA 48, dated February 7, 2008, heard on January 15, 2009, is allowed. The decision of the Federal Court of Appeal is set aside and the decision of the Tax Court is restored. The Minister’s reassessment is disallowed in its entirety. Costs are awarded to the appellant in this Court and the courts below. Allowed, costs in this Court and courts below |
|
| 2009-03-18 | Correspondence received from, Ed Van Bemmel dated March 18, 2009. Re: Consent on the filing of the decision (Sent to the court on March 18, 2009) | United Parcel Service Canada Ltd. |
| 2009-03-12 | Correspondence received from, Wendy Burnham dated March 12, 2009. Re: Filing of a decision of the Federal Court of Appeal (A-117-08) | Her Majesty the Queen |
| 2009-01-29 | Transcript received, (54 pages) | |
| 2009-01-15 | Judgment reserved OR rendered with reasons to follow | |
| 2009-01-15 | Respondent's condensed book, Submitted in Court (14 copies) | Her Majesty the Queen |
| 2009-01-15 | Appellant's condensed book, Submitted in Court (14 copies) | United Parcel Service Canada Ltd. |
| 2009-01-15 | Acknowledgement and consent for video taping of proceedings, From all parties | |
| 2009-01-15 |
Hearing of the appeal, 2009-01-15, CJ Bi LeB De F Abe Cha Ro Cro Judgment reserved |
|
| 2009-01-13 | Correspondence received from, Ms. Burnham dated Jan-13-09 re: pages to be changed in factum (sent to the Judges Jan-13-09) | Her Majesty the Queen |
| 2008-12-31 | Notice of appearance, Jeff Galway and David Spiro will be present at the hearing. | United Parcel Service Canada Ltd. |
| 2008-12-22 | Appeal perfected for hearing | |
| 2008-12-12 | Respondent's book of authorities, Completed on: 2008-12-12 | Her Majesty the Queen |
| 2008-12-12 | Respondent's factum, Amended Cd filed Jan-13-09, Completed on: 2008-12-12 | Her Majesty the Queen |
| 2008-12-04 | Notice of appearance, Wendy Burnham, David Jacyk and Bonnie Moon will be appearing | Her Majesty the Queen |
| 2008-11-24 | Notice of hearing sent to parties | |
| 2008-11-24 |
Appeal hearing scheduled, 2009-01-15 Judgment reserved |
|
| 2008-10-17 | Appellant's record, (Vol. 1 to 5), Completed on: 2008-10-17 | United Parcel Service Canada Ltd. |
| 2008-10-17 | Appellant's book of authorities, Completed on: 2008-10-21 | United Parcel Service Canada Ltd. |
| 2008-10-17 | Appellant's factum, Completed on: 2008-10-17 | United Parcel Service Canada Ltd. |
| 2008-09-09 | Letter advising the parties of tentative hearing date and filing deadlines (Leave granted) | |
| 2008-07-25 | Notice of appeal, CD rec'd July 25/08, Completed on: 2008-07-25 | United Parcel Service Canada Ltd. |
| 2008-06-27 | Copy of formal judgment sent to Registrar of the Court of Appeal and all parties | |
| 2008-06-27 | Judgment on leave sent to the parties | |
| 2008-06-26 |
Judgment of the Court on the application for leave to appeal, The application for leave to appeal from the judgment of the Federal Court of Appeal, Number A-604-06, 2008 FCA 48, dated February 7, 2008, is granted with costs to the applicant in any event of the cause. Granted, with costs to the applicant(s) in any event of the cause |
|
| 2008-05-26 | All materials on application for leave submitted to the Judges, Bi Abe Ro | |
| 2008-05-20 | Applicant's reply to respondent's argument, Completed on: 2008-05-20 | United Parcel Service Canada Ltd. |
| 2008-05-07 | Respondent's response on the application for leave to appeal, Completed on: 2008-05-07 | Her Majesty the Queen |
| 2008-04-08 | Letter acknowledging receipt of a complete application for leave to appeal | |
| 2008-04-07 | Book of authorities | United Parcel Service Canada Ltd. |
| 2008-04-07 | Application for leave to appeal, Completed on: 2008-04-07 | United Parcel Service Canada Ltd. |
Parties
Please note that in the case of closed files, the “Status” column reflects the status of the parties at the time of the proceedings. For more information about the proceedings and about the dates when the file was open, please consult the docket of the case in question.
Main parties
| Name | Role | Status |
|---|---|---|
| United Parcel Service Canada Ltd. | Appellant | Active |
v.
| Name | Role | Status |
|---|---|---|
| Her Majesty the Queen | Respondent | Active |
Counsel
Party: United Parcel Service Canada Ltd.
Counsel
David E. Spiro
E. Anne Glover
P.O. Box 25, Commerce Court West
199 Bay Street
Toronto, Ontario
M5L 1A9
Telephone: (416) 863-3859
FAX: (416) 863-2653
Email: jeff.galway@blakes.com
Agent
2600 - 160 Elgin St
Box 466 Station D
Ottawa, Ontario
K1P 1C3
Telephone: (613) 233-1781
FAX: (613) 563-9869
Email: brian.crane@gowlingwlg.com
Party: Her Majesty the Queen
Counsel
John McLaughlin
David Jacyk
Bonnie F. Moon
234 Wellington Street
Room 843, Bank of Canada Building, East Tower
Ottawa, Ontario
K1A 0H8
Telephone: (613) 957-4820
FAX: (613) 941-2293
Agent
Bank of Canada Building - East Tower
234 Wellington Street, Room 1212
Ottawa, Ontario
K1A 0H8
Telephone: (613) 941-2351
FAX: (613) 954-1920
Email: christopher.rupar@justice.gc.ca
Summary
Keywords
None.
Summary
Case summaries are prepared by the Office of the Registrar of the Supreme Court of Canada (Law Branch). Please note that summaries are not provided to the Judges of the Court. They are placed on the Court file and website for information purposes only.
Taxation - Goods and Services Tax - Rebate of payments made in error - Appellant courier paying GST on shipments brought into Canada on behalf of its customers - Courier claiming rebate for overpayments of GST made by mistake by deducting amounts from its net tax payable - Minister of National Revenue disallowing rebate claim - Whether person who has paid or remitted GST to Minister in error is entitled to return of overpaid GST - Whether Minister should be permitted to retain taxes not properly owing - Excise Tax Act, R.S.C. 1985, c. E-15, ss. 261, 296(2.1).
In its courier business the Appellant (UPS) brings shipments into Canada from foreign locations. UPS is also a licensed customs broker. When goods are brought into Canada, GST has to be paid as well as customs duties and those taxes are paid by UPS. The amount of GST overpaid in error was claimed as a rebate by UPS. On assessment, the Minister of National Revenue disallowed the rebate claim.
The Tax Court of Canada allowed UPS’s appeal and referred the assessment back to the Minister of National Revenue for reconsideration and reassessment on the basis that UPS was entitled to a rebate, which might be taken into account in computing its net tax. The Federal Court of Appeal allowed the Crown’s appeal.
Lower court rulings
Tax Court of Canada
2003-1072(GST)G, 2006TCC450
Appeal from reassessment allowed
Federal Court of Appeal
A-604-06, 2008 FCA 48
Appeal allowed
Memorandums of argument on application for leave to appeal
The memorandums of argument on an application for leave to appeal will be posted here 30 days after leave to appeal has been granted unless they contain personal information, information that is subject to a publication ban, or any other information that is not part of the public record. You may also obtain copies of the memorandum by filing out the Request for Court records form or by contacting the Court’s Records Centre either by email at records-dossiers@scc-csc.ca or by telephone at 613‑996‑7933 or at 1‑888‑551‑1185.
If you have questions about a memorandum of argument or want to use a memorandum of argument, please contact the author of the memorandum of argument directly. Their name appears at the end of the memorandum of argument. The contact information for counsel is found in the “Counsel” tab of this page.
Downloadable PDFs
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Related links
Factums on appeal
The factums of the appellant, the respondent and the intervener will be posted here at least 2 weeks before the hearing unless they contain personal information, information that is subject to a publication ban, or any other information that is not part of the public record. You may also obtain copies of factums by filling out the Request for Court records form or by contacting the Court’s Records Centre either by email at records-dossiers@scc-csc.ca or by telephone at 613‑996‑7933 or at 1‑888‑551‑1185.
If you have questions about a factum or want permission to use a factum, please contact the author of the factum directly. Their contact information appears on the first page of each factum.
Downloadable PDFs
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