translate English to French: ARGUMENT Corlab submitted that it is entitled to a refund of the federal sales tax that it paid in error on the imaged articles that it made, pursuant to section 68 of the Act and as was confirmed by the Federal Court of Appeal in Minister of National Revenue (Customs and Excise) v. Baird (Tom) & Associates.2 The Minister opposed the appeal on the grounds that Corlab had the onus to establish that it is entitled to the requested tax refund.
PLAIDOIRIE Corlab a soutenu qu'elle a droit au remboursement de la taxe de vente fédérale qu'elle a versée par erreur sur les articles de représentation qu'elle fabriquait, en vertu de l'article 68 de la Loi et ainsi que l'avait confirmé la Cour d'appel fédérale dans Ministre du Revenu national (Douane et Accise) c. Baird (Tom) & Associates2.