[1] We have not been persuaded that the amounts paid by the respondent pursuant to the Corporation Capital Tax Act of Saskatchewan (the Saskatchewan Act) in respect of which the respondent sought a deduction under the Income Tax Act constitute amounts that may reasonably be regarded as being in relation to the production in Canada of minerals.

[2] Rather, we agree with Beaubier J., that the amounts paid by the respondent to the Province of Saskatchewan under the Saskatchewan Act were taxes in relation to sales of minerals and not the production of minerals.

[3] Overall, we have not been persuaded that the Tax Court Judge committed any material errors that would warrant the intervention of this Court.

[4] The appeals should be dismissed with one set of costs.

J.A.

FEDERAL COURT OF APPEAL

Names of Counsel and Solicitors of Record

DOCKET: A-653-04, A-654-04, A-655-04

STYLE OF CAUSE: A-653-04

HER MAJESTY THE QUEEN

Appellant

- and -

COGEMA RESOURCES INC.

(the successor corporation of 3326110 CANADA LTD.

formerly CORONA GRAND EXPLORATION CORPORATION)

Respondent

A-654-04

A-655-04

HER MAJESTY THE QUEEN

Appellant

-and-

COGEMA RESOURCES INC.

Respondent

PLACE OF HEARING: Saskatoon, Saskatchewan

DATE OF HEARING: September 27, 2005

REASONS FOR JUDGMENT OF THE COURT BY: (Nadon, Sexton & Malone JJ.A.)

RENDERED FROM THE BENCH BY: Malone J.A.

APPEARANCES BY:

Mr. Gerald Chartier For the Appellant

Mr. Kurt G. Wintermute For the Respondent

SOLICITORS OF RECORD:

GERALD CHARTIER

Winnipeg, Manitoba For the Appellant

KURT G. WINTERMUTE

Saskatoon, Saskatchewan For the Respondent

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Canada v. Cogema Resources Inc., 2005 FCA 316

Citations2005 FCA 316

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2005 FCA 316