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Archive For Entries On Customs and excise

Liquor Mark-ups at the Border: Philip Anisman v. Canada Border Services Agency et al.

For those of you who have been “taxed” at the border for alcohol, you may find the Federal Court of Appeal’s recent decision in Philip Anisman v. Canada Border Services Agency et al., 2010 FCA 52, potentially useful. Pursuant to an agreement signed between the Government of Canada and the Liquor Control Board of Ontario [...]

Caisse Populaire Desjardins de Montmagny: Crown Does Not “Own” Unremitted GST Amounts

The only surprising thing about the recent Supreme Court of Canada decision in Quebec (Revenue) v. Caisse populaire Desjardins de Montmagny, 2009 SCC 49, is that the Quebec Superior Court at first instance found in favour of the Crown in all three cases from which the appeals arose. The issue in C.P. Desjardins de Montmagny [...]