CASE NO. 146800 VOL. NO. PAGE
Cite as: Robinson Plymouth Chrysler v. Nova Scotia (Finance), 1998 NSCA 175
ROBINSON PLYMOUTH - and - THE MINISTER OF FINANCE
CHRYSLER LIMITED
C.A. No. 146800 Halifax, N.S. BATEMAN, J.A.
APPEAL HEARD: October 9, 1998
JUDGMENT DELIVERED: October 30, 1998
SUBJECT: Appeal from Utility and Review Board decision on sales tax pursuant to Revenue Act, S.N.S. 1995‑96 c.17, s.21 formerly the Health Services Tax Act, R.S.N.S. c. 198 s. 10
SUMMARY: The Utility and Review Board upheld the Tax Commission's reassessment of tax payable on the sale of certain new motor vehicles by an Amherst automobile dealership. The Commission disallowed the deduction of the value of the vehicles trade-in on the new vehicles in calculating the tax owing. The dealership appealed.
ISSUES: Should the trade-in allowance have been allowed for tax purposes?
RESULT: The Utility and Review Board erred at law in that it misinterpreted the meaning of "accepted in trade" under the statute and, additionally, erred in failing to furnish "reasons" as required by s.27 of the Utility and Review Board Act. Appeal allowed. New hearing ordered before a differently constituted Board.
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This information sheet does not form part of the court's decision. Quotes must be from the decision, not this cover sheet. The full court decision consists of 11 pages. |