Amazon Undue Sales Tax Collection (GST/HST/PST/QST/RST) Canadian Class Action
-
QC Mar 19, 2020 [en]
Supreme Court of Canada Dismissing Amazon's Leave to Appeal -
QC Jul 03, 2019 [fr]
Judgment of Court of Appeal -
QC Dec 05, 2018 [fr]
Judgment (Permission to Appeal) -
QC Aug 15, 2018 [fr]
Jugdment (Motion to Dismiss) -
QC Nov 24, 2017 [en]
Amended Application for Authorization -
ON Mar 21, 2017 [en]
Statement of Claim -
QC Mar 21, 2017 [en]
Application for Authorization
CONSUMER LAW GROUP has launched a Canada-wide class action lawsuit against Amazon, who operate the online retail shopping websites www.amazon.ca and www.amazon.com, on behalf of individuals who purchased goods and were charged sales tax that was not due under federal and/or provincial law on such items as basic groceries, etc.
The class action alleges that Amazon has been: (i) charging and collecting sales tax on Zero-Rated Supplies; and (ii) misrepresenting that sales tax is due under federal and/or provincial legislation, when it is not.
“Basic Groceries” means all food or beverages for human consumption (including accompaniments therefor) to the exclusion of the list of items found in the Excise Tax Act at Schedule VI, Part III, s. 1, including, but not limited to the following summary thereof (mostly consisting of alcohol, junk food and/or snack food for immediate consumption):
a) Alcoholic beverages, carbonated beverages, and non-milk-based fruit (flavoured) beverages containing less than 25 percent natural juice,
b) Candy, chewing gum, chocolate, and all seeds, nuts and popcorn coated therewith or with honey, molasses, syrup, sugar or artificial sweeteners,
c) Chips, crisps, puffs, curls or sticks and other similar snack food or popcorn and brittle pretzels, and granola products, but not including products sold as breakfast cereal,
d) Salted nuts or salted seeds,
e) Snack mixtures containing cereals, nuts, seeds, dried fruit or any other edible product, but not including products sold as breakfast cereal,
f) Ice lollies, juice bars, flavoured, coloured or sweetened ice waters, or similar products, whether frozen or not,
g) Ice cream/milk, sherbet, frozen yogurt/pudding, including non-dairy substitutes therefor and any single serving package containing same,
h) Fruit bars, rolls or drops or similar fruit-based snack foods,
i) Cakes, muffins, pies, pastries, tarts, cookies, doughnuts, brownies, croissants with sweetened filling or coating, and etc., but not including bread products, where they are packaged in quantities of less than six (6) in single servings or are single servings of less than six (6),
j) Beverages, pudding, jello, mousse, flavoured whipped dessert, and etc. except (i) baby food, (ii) when sold in a package with other single servings, and (iii) when the package exceeds a single serving,
k) Food or beverages heated for consumption,
l) Salads not canned or vacuum sealed,
m) Unfrozen sandwiches and the like,
n) Platters of cheese, cold cuts, fruit or vegetables and other arrangements of prepared food,
o) Beverages dispensed on site,
p) Food or beverages sold through catering services or through a vending machine,
q) Food or beverages sold at an establishment where substantially all of the sale of food or beverages are of the enumerated categories above unless the food or beverage is not designed for immediate consumption or the product is and is sold in a quantity of six (6) or more and is not sold for on-site consumption, and
r) Unbottled water, other than ice.
The class action lawsuit identifies the group of affected persons as:
All persons residing in Canada who purchased a good (tangible personal property) from Amazon and who were charged for and who paid sales taxes (GST/HST/PST/QST/RST) that were not due under federal and/or provincial legislation (a “Zero Rated Supply”, including “Basic Groceries” and “Other Products”, as well as, a “Non-Taxable Component” and/or a “PST/RST Exempt Supply”).
If you or someone you know purchased Basic Groceries or other Non-Taxable products from Amazon and paid sales tax on such items, and you wish more information on potential compensation or to be kept advised of the status of the Amazon Undue Sales Tax Collection (GST/HST/PST/QST/RST) Canadian Class Action litigation or any resulting compensation from the Amazon Undue Sales Tax Collection (GST/HST/PST/QST/RST) Canadian Class Action Lawsuit in Canada, Ontario, or Quebec, please provide your contact information to our law firm using the below form.
IF YOU WISH TO JOIN THE CLASS ACTION OR TO SIMPLY GET MORE INFORMATION, PLEASE COMPLETE THE FORM BELOW. Please note that providing your information creates no financial obligation for you. You are not charged any fee or cost for joining this class action. Our law firm is paid a contingency fee from the compensation recovered, only if the class action is successful. All information contained in this transmission is confidential and Consumer Law Group agrees to protect this information against unauthorized use, publication or disclosure.