Date: 19980625
Docket: A-549-93
CORAM: MARCEAU J.A.
LINDEN J.A.
ROBERTSON J.A.
BETWEEN:
SEASPAN INTERNATIONAL LTD.
Appellant
(Plaintiff)
- and -
HER MAJESTY THE QUEEN
Respondent
(Defendant)
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Vancouver, British Columbia,
on Thursday, June 25, 1998)
MARCEAU J.A.
[1] We are all of the view that this appeal against the judgment of Joyal J. in the Trial Division cannot succeed.
[2] The determination of the Minister of National Revenue, to the effect that the word "vehicle" as used in subsection 23(8) of the Excise Tax Act included tug-boats and self-propelled trainships, was properly upheld and we have nothing substantial to add to the careful analysis that led the learned motions judge to his conclusion.
[3] We have no difficulty in agreeing with him that there is some ambiguity as to the common and ordinary meaning of the word "vehicle" when used alone, as in the provision in question. This ambiguity necessitated resort to the general principles of statutory interpretation, especially the words-in-total context rule and the purposive approach. It is obvious to us that Parliament intended that the word "vehicle" would be as inclusive as the motions judge read it.
[4] The appeal will be dismissed with costs.
"Louis Marceau"
J.A.
Date: 19980625
Docket: A-549-93
CORAM: MARCEAU J.A.
LINDEN J.A.
ROBERTSON J.A.
BETWEEN:
SEASPAN INTERNATIONAL LTD.
Appellant
(Plaintiff)
- and -
HER MAJESTY THE QUEEN
Respondent
(Defendant)
Heard at Vancouver, British Columbia, on Thursday, June 25, 1998.
Judgement rendered from the Bench on Thursday, June 25, 1998.
REASONS FOR JUDGMENT OF THE COURT BY: MARCEAU J.A.
FEDERAL COURT OF APPEAL
Date: 19980625
Docket: A-549-93
BETWEEN:
SEASPAN INTERNATIONAL LTD.
Appellant
(Plaintiff)
- and -
HER MAJESTY THE QUEEN
Respondent
(Defendant)
REASONS FOR JUDGMENT
OF THE COURT
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