Date: 20020605
Docket: A-46-01
Neutral citation: 2002 FCA 237
CORAM: DÉCARY J.A.
SEXTON J.A.
BETWEEN:
SOTIRIOS LADAS
Applicant
and
HER MAJESTY THE QUEEN
Respondent
Heard at Ottawa, Ontario, on June 5, 2002.
Judgment delivered from the Bench at Ottawa, Ontario, on June 5, 2002.
REASONS FOR JUDGMENT OF THE COURT BY: EVANS J.A.
Date: 20020605
Docket: A-46-01
Neutral citation: 2002 FCA 237
CORAM: DÉCARY J.A.
SEXTON J.A.
EVANS J.A.
BETWEEN:
SOTIRIOS LADAS
Applicant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Ottawa, Ontario
on June 5, 2002.)
[1] We are not satisfied that the Tax Court Judge made any reviewable error when he dismissed an appeal by Sotirios Ladas against his GST assessments for the years 1995 and 1996. The Judge held that Mr. Ladas had not discharged his burden of proving that the Minister was wrong when he allocated equally between zero-rated supply and rated supply the price that customers paid to Mr. Ladas for wine and beer fermented and brewed on his premises.
[2] The Excise Tax Act, R.S.C. 1985, c. E-15, subsection 153(2), provides that the consideration for multiple supplies must be allocated reasonably among the supplies. There was evidence before the Judge that justified his finding that the 50-50 allocation made in this case between the zero-rated goods sold by Mr Ladas to his customers (juices, barley and hops) and the services that he rendered (including storage, racking, the use and cleaning of equipment, monitoring the fermentation and adding additives to the juices) was reasonable, a finding that he based partly on the credibility of Mr. Ladas' testimony.
[3] For these reasons, the application for judicial review will be dismissed with costs.
"John M. Evans"
J.A.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-46-01
STYLE OF CAUSE: SOTIRIOS LADAS v. HER MAJESTY THE QUEEN
PLACE OF HEARING: Ottawa, Ontario
DATE OF HEARING: June 5, 2002
REASONS FOR JUDGMENT OF THE COURT (Décary, Sexton, Evans, JJ.A.)
RENDERED FROM THE BENCH BY: Evans J.A.
APPEARANCES:
Mr. Sotirios Ladas Applicant on his own behalf
Mr. Charles Camirand for the Respondent
SOLICITORS OF RECORD:
Mr. Sotirios Ladas Applicant on his own behalf
Hawkesbury, Ontario
Mr. Morris Rosenberg For the Respondent
Deputy Attorney General of Canada