Canada v. Riverfront Medical Evaluations Ltd., 2002 FCA 341

                                                                           Date: 20020923

Docket: A-498-01

Neutral citation: 2002 FCA 341

CORAM:        ROTHSTEIN J.A.

EVANS J.A.

MALONE J.A.

BETWEEN:

HER MAJESTY THE QUEEN

Appellant

- and -

RIVERFRONT MEDICAL EVALUATIONS LIMITED

Respondent

Heard at Toronto, Ontario, on Monday, September 23, 2002.

Judgment delivered from the Bench at Toronto, Ontario, on Monday, September 23, 2002.

REASONS FOR JUDGMENT OF THE COURT BY:                                            MALONE J.A.

Date: 20020923

Docket: A-498-01

Neutral citation: 2002 FCA 341

CORAM:        ROTHSTEIN J.A.

EVANS J.A.

MALONE J.A.

BETWEEN:

HER MAJESTY THE QUEEN

Appellant

- and -

RIVERFRONT MEDICAL EVALUATIONS LIMITED

Respondent

REASONS FOR JUDGMENT OF THE COURT

(Delivered from the Bench at Toronto,

Ontario, on Monday, September 23, 2002)

MALONE J.A.

[1]                 The central issue on this appeal is whether Tax Court Judge Bell erred in concluding that the respondent's supply of independent medical reports (IME's) to its legal and insurance company clients was an exempt supply within the meaning of section 2 of Part II of Schedule V of the Excise Tax Act (the Act) respecting the Goods and Services Tax (GST).

[2]                 The principal issues involve questions of mixed fact and law. Following Housen v. 2002 SCC 33">Nikolaisen 2002 SCC 33, our review must be on the basis of whether a palpable and overriding error has been committed provided no pure question of law can be extracted. The decision under appeal involved the application of detailed statutory definitions to the facts. In the absence of any more general questions of law, we can find no palpable and overriding error of mixed law and fact. As to the argument that the word "includes" in the definition of "health care facility" should be read to mean "means" we are not satisfied that the context in which the word is used supports this unusual interpretation.

[3]                 We will dismiss the appeal with costs.

                      "B. Malone"

                                                                                                                                                                  J.A.                          

                                                                                          FEDERAL COURT OF CANADA

                                             Names of Counsel and Solicitors of Record

DOCKET:                                               A-498-01

STYLE OF CAUSE:                               HER MAJESTY THE QUEEN                                                          

Appellant

- and -                          

RIVERFRONT MEDICAL EVALUATIONS

LIMITED

Respondent

DATE OF HEARING:         MONDAY, SEPTEMBER 23, 2002

PLACE OF HEARING:        TORONTO, ONTARIO

REASONS FOR JUDGMENT

OF THE COURT BY:         MALONE, J.A.

DELIVERED FROM THE BENCH AT TORONTO, ONTARIO ON MONDAY, SEPTEMBER 23, 2002.

DATED:                    MONDAY, SEPTEMBER 23, 2002

APPEARANCES BY:                          Mr. Michael Ezri

For the Appellant

Ms. Sue Van Der Hout             

Mr. Sean Aylward

Ms. Valene-Ann Cherneski

For the Respondent

SOLICITORS OF RECORD:           Morris Rosenburg

Deputy Attorney General of Canada

For the Appellant

Osler, Hosking & Harcourt LLP

1 First Canadian Place

Suite 6600, Box 50

Toronto, Ontario

M5X 1B8

For the Respondent

FEDERAL COURT OF APPEAL

Date: 20020923

Docket: A-498-01

BETWEEN:

HER MAJESTY THE QUEEN

Appellant

- and -

RIVERFRONT MEDICAL EVALUATIONS LIMITED

Respondent

REASONS FOR JUDGMENT

OF THE COURT