Date: 20030626
Docket: A-168-03
Citation: 2003 FCA 290
CORAM: LÉTOURNEAU J.A.
SHARLOW J.A.
MALONE J.A.
BETWEEN:
HER MAJESTY THE QUEEN
Appellant
and
INCO LIMITED
Respondent
Heard at Vancouver, British Columbia on June 26, 2003.
Judgment delivered from the Bench at Vancouver, British Columbia on June 26, 2003.
REASONS FOR JUDGMENT OF THE COURT BY: LÉTOURNEAU J.A.
Date: 20030626
Docket: A-168-03
Citation: 2003 FCA 290
CORAM: LÉTOURNEAU J.A.
SHARLOW J.A.
MALONE J.A.
BETWEEN:
HER MAJESTY THE QUEEN
Appellant
and
INCO LIMITED
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Vancouver, British Columbia on June 26, 2003)
LÉTOURNEAU J.A.
[1] This is an appeal against an interlocutory order by Bell J.T.C.C. whereby he concluded that the loss determination issue, arising in a broader appeal by Inco Ltd. in the Tax Court of Canada, raised a question of law that is properly determinable, in advance of the hearing, pursuant to Rule 58 of the Tax Court of Canada Rules. The loss determination issue refers to a letter from the Minister, dated July 4, 1997, informing the respondent as to the amount of non-capital losses available to it for application against taxable income in future years. The debated question in this respect is whether that letter amounts at law to a Determination and a Notice of Determination of the respondent's non-capital losses under the Income Tax Act.
[2] We are satisfied that the learned Tax Court Judge, in reaching the conclusion that he did, judicially exercised the discretion conferred upon him by Rule 58. We see no error in his understanding and application of the principles governing a preliminary adjudication upon a question of law.
[3] The appeal will be dismissed with costs.
(Sgd.) "Gilles Létourneau"
J.A.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-168-03
STYLE OF CAUSE: Her Majesty the Queen v. INCO Limited
PLACE OF HEARING: Vancouver, B.C.
DATE OF HEARING: June 26, 2003
REASONS FOR JUDGMENT: LÉTOURNEAU, SHARLOW, MALONE JJ.A.
RENDERED FROM THE BENCH BY: LÉTOURNEAU, J.A.
APPEARANCES:
Mr. Luther P. Chambers & FOR THE APPELLANT
Mr. George Boyd Aitken
Mr. Alnasir Meghji & FOR THE RESPONDENT
Mr. Gerald Grenon
SOLICITORS OF RECORD:
Mr. Morris Rosenberg FOR THE APPELLANT
Deputy Attorney General of Canada
Osler, Hoskin & Harcourt LLP FOR THE RESPONDENT
Toronto, Ontario
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