(Nova Scotia Court of Appeal) A government theatre tax had to be paid by patrons who bought two tickets, one for the theatre and one for the tax. The tax was held to be outside the phrase in the lease which recovered rent on ‘gross receipts obtained in the theatre ‘ which phrase was to be construed in context.
 2 DLR 457
England and Wales
Cited – Debenhams Retail Plc and Another v Sun Alliance and London Assurance Company Ltd CA 20-Jul-2005
The landlord appealed against a decision that VAT was not to be included when calculating a rent based upon the turnover in the premises, when it had been expressed to include purchase taxes.
Held: The appeal succeeded: ‘it would be wrong to . .
Lists of cited by and citing cases may be incomplete.
Commonwealth, Taxes Management, Landlord and Tenant
Updated: 17 May 2022; Ref: scu.228928