The appeal is dismissed. The appeal is dismissed. The Ministry is not a municipality for purposes of the Act. Though the firemen's coats and boots may be exempt pursuant to Part XV of Schedule III to the Act, they were not included within the assessment. The proper recourse for return of any moneys paid as taxes in error on their sale would include an application under section 68 of the Act within two years of their delivery to the purchaser.
Tax is payable by a licensed wholesaler at the time of delivery of the goods to the purchaser.
The appellant is a licensed wholesaler under the Act and carries on the business of importing and selling firefighting equipment under the name Storz Canada. The equipment was for use by the Unorganized Communities of Northern Ontario through the Unorganized Communities Fire Protection Program. The appellant sold firemen's coats and boots with steel toes to the Ministry. It also sold fire hose adapters or couplings to Supply and Services Canada for delivery to Canadian Forces Supply Depots at CFB Toronto and CFB Moncton. Federal sales tax was paid on the sale of hose spanner wrenches, a first-aid kit, a hose clamp with bracket and the firemen's coats and boots.