Overview:
- This is an appeal by William Daniel Lewis from a decision made by Justice Jasmine T. Akbarali of the Superior Court of Justice, dated November 1, 2023, related to remitted GST funds.
Key Legal Points:
- Section 312 of the Excise Tax Act (ETA): The court found that Section 312 of the ETA prohibits the plaintiff’s action, requiring the plaintiff to use the rebate mechanism in Section 261(1) to recover any wrongly paid GST.
- Previous Case Law: The decision was supported by Merchant Law Group v. Canada Revenue Agency and Sorbara v. Canada, which clarified that claims for GST rebates fall within the jurisdiction of the Tax Court of Canada.
- Section 224.1 of the ETA: Contrary to the appellant's argument, the court found that this section reinforces Section 312 and does not provide any loopholes. It protects agents of the Crown from civil claims relating to the calculation, collection, and remittance of GST.
Outcome:
- The appeal was dismissed.
- Costs of $25,000 were awarded to the respondents, Uber Canada Inc., Uber Technologies Inc., Uber B.V., Uber Portier Canada Inc., Uber Portier B.V..
This decision primarily hinges on statutory interpretation of the Excise Tax Act and reinforces that claims for GST rebates are handled exclusively through the rebate mechanism outlined in the statute.
