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Archive For Entries On United Parcel (2009)

The Role of Statutory Interpretation in Tax Law

As the tax deadline of April 30th for most corporations has passed, some corporations have paid their taxes, others have claimed a refund and others like United Parcel Services (UPS) have paid their taxes and claimed it back as an error. The journey of United Parcel Services v. Canada, 2009 SCC 20, through the hierarchy [...]

UPS GST Remittance Case may have Impact on Importation of Goods

While the door hasn’t shut on 2008 quite yet, it is nevertheless useful to look forward to the slate of cases the SCC will hear in 2009. On January 15, the SCC is scheduled to hear United Parcel Service Canada Ltd. v. Her Majesty the Queen (32546). This case deals with the ability of United [...]