I begin by reaching the critical conclusion that the HST imposed by the Excise Tax Act in British Columbia is not taxation for provincial purposes such that it represents an intrusion on British Columbia’s constitutional taxing power under s. 92 of the Constitution Act.
I accept that the HST is taxation for a national purpose with the aim, as submitted by the respondents, of building a stronger economic foundation for Canada and achieving administrative efficiencies
I accept that the HST is taxation for a national purpose with the aim, as submitted by the respondents, of building a stronger economic foundation for Canada and achieving administrative efficiencies
Comment