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Supreme Court of Canada Rules that GST Overpaid in Error is Recoverable by UPS
Author(s): Spiro, David
Date: April 23 2009
David E. Spiro, the newest member of the Tax Group at Fraser Milner Casgrain LLP, along with co-counsel, Jeff Galway, were successful today in a decision released by the Supreme Court of Canada. In United Parcel Service Canada Ltd. v. Canada  (2009 SCC 20), a unanimous Supreme Court reversed a judgment of the Federal Court of Appeal, and ruled that goods and services tax (GST) overpaid in error by UPS on shipments it brought into Canada on behalf of customers was fully recoverable by UPS as customs broker.

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